Delmar Company purchased a building on January 2 by signing a long-term $480,000 mortgage with monthly payments of $4,400. The mortgage carries an interest rate of 10 percent.The entry to record the first monthly payment will include a:
a. Debit to the Cash account for $4,400. 
b. Credit to the Cash account for $4,000. 
c. Debit to the Interest Expense account for $4,000. 
d. Credit to the Mortgage Payable account for $4,400.