Winter Company Purchased a Building on January 2 by Signing

Winter Company purchased a building on January 2 by signing a long-term $630,000 mortgage with monthly payments of $5,400.The mortgage carries an interest rate of 10%. The entry to record the first monthly payment will include a

A) debit to the Cash account for $5,400.
B) credit to the Cash account for $5,250.
C) debit to the Interest Expense account for $5,250.
D) credit to the Mortgage Payable account for $5,400.