Table 15-5 On January 2, 2017, Goldman Corporation Signed an Eight-Year Capital

Table 15-5
On January 2, 2017, Goldman Corporation signed an eight-year capital lease on an office building requiring annual lease payments of $7,500, with the first payment due immediately. Annual lease payments are made each December 31. The present value of the seven future lease payments at 10% interest per year is $36,510.
-Refer to Table 15-5.The entry on December 31,2017,to record the second annual lease payment would include a:

A) debit to Lease Liability for $3,651
B) credit to Cash for $3,849
C) debit to Interest Expense for $3,651
D) credit to Interest Expense for $3,849