On January 1, Greene Autos Signed a $250,000, 6%, 30-Year

On January 1, Greene Autos signed a $250,000, 6%, 30-year mortgage that requires semiannual payments of $9,033 on June 30 and December 31 of each year. The journal entry to record the first semiannual payment would be (round interest calculation to the nearest dollar) to:

A) debit Mortgage Payable, $9,033; credit Cash, $9,033.
B) debit Interest Expense, $1,533; debit Mortgage Payable, $7,500; credit Cash, $9,033.
C) debit Interest Expense, $7,500; debit Mortgage expense, $1,533; credit Cash, $9,033.
D) debit Interest Expense, $7,500; debit Mortgage Payable, $1,533; credit Cash, $9,033.