On January 1, 2018, Brazos Company purchased equipment and signed a six-year mortgage note for $194,000 at 15%. The note will be paid in equal annual installments of $51,262, 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.) O A. debit to Mortgage Payable for $51,262 O B. credit to Mortgage Payable for $194,000 O C. credit to Cash for $22,162 O D. debit to Interest Expense for $29,100