Sanchez Electric borrowed $3,000,000 from Citibank on January 1, 2020. The borrowing bears interest at 6% and requires annual cash payments of $712,189 over 5 years. The journal entry to record the first cash payment for this loan will include... O A. A Debit to Cash of $712,189 OB. A Debit to Interest Expense of $180,000 OC. A Debit to Notes Payable of $712,189 OD. None of the above