On January 1, 2020, a company purchased equipment and signed a 8 year mortgage note for $70,000 at 5%. The note will be paid in equal installments of $14,139 beginning January 1, 2021. On January 1, 2021, the journal entry to record the first installment payment will include a O debit to Interest Expense for $3,500 O credit Mortgage Payable for $70,000 O credit to Cash for $4,000 O debit Mortgage Payable for $14,139