On January 1, 2020, a company purchased equipment and signed a 6 year mortgage note for $180,000 at 10%. The note will be paid in equal installments of $35,278 beginning January 1, 2021. On January 1, 2021, the journal entry to record the first installment payment will include a debit to Mortgage Payable for $35,278 O credit to Mortgage Payable for $35,278 o debit to Interest Expense for $18,000 O debit to Interest Expense for $16,000