On January 1, Stella Corporation signed a $450,000, 5%, 30-year mortgage that requires semiannual payments of $14.559 on June 30 and December 31 of each year. The journal entry to record the first semiannual payment would be: (Round your final answer to the nearest dollar.) O A. debit Interest Expense, S3,309; debit Mortgage Payable, $11,250; credit Cash, $14,559. O B. debit Interest Expense, $11,250; debit Mortgage Payable, $3,309, credit Cash, $14,559. O C. debit Interest Expense, $11,250; debit Mortgage expense, $3,309, credit Cash, $14,559. O D. debit Mortgage Payable, $14,559, credit Cash, $14,559