On January 1, 2018, Brazos Company purchased equipment and signed a

sixminus

year

mortgage note for

$ 194 comma 000

at

15

%.

The note will be paid in equal annual installments of

$ 51 comma 262

,

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.)