Willowwood Company borrowed $135,000 cash on January 1, 2016, by signing an 8% mortgage note that is to be repaid in 10 equal annual end-of-year payments. The first payment is due on December 31, 2016. The journal entry to record the first payment will include: A) A debit to Notes Payable for $10,800 B) A debit to Notes Payable for $20,119 C) A debit to Interest Expense for $20,119 D) A debit to Notes Payable for $9,319