Sunland Company purchased a building on January 2 by signing a long-term $3624000 mortgage with monthly payments of $33300. The mortgage carries an interest rate of 8 percent. The entry to record the first monthly payment will include a

credit to the Cash account for $24160.

debit to the Interest Expense account for $24160.

credit to the Mortgage Payable account for $33300.

debit to the Cash account for $33300.