On July 1, 2014, Goode Company borrowed $190,000. The company signed a note payable with interest at 7 percent per year. The note and interest are due on December 31, 2014. On December 31, 2014, Goode paid $196,650 to settle the debt in full. Assuming no accruals for interest have been made during the year, transaction analysis of the $196,650 cash payment on December 31, 2014 should reflect which of the following?