On January 1, 2018, Brazos Company purchased equipment and signed a six-year mortgage note for $97,000 at 15%. The note will be paid in equal annual installments of $25,631, beginning January 1, 2019. On January 1, 2019, the journal entry to record the first installment payment will include a (Round your answer to the nearest whole number.) O A. credit to Mortgage Payable for $97,000 O B. credit to Cash for $11,081 C. debit to Mortgage Payable for $25,631 D. debit to Interest Expense for $14,550