A company borrows $$60,000$ by signing a $$60,000,8\%,6-$year note that requires equal payments of $$12,979$ at the end of each year. The first payment will record interest expense of $$4,800$ and will reduce principal by $$8,179.$ The journal entry to record this payment will include a debit to which of the following accounts and in what amount?

Interest Expense; $$4,800$

Notes Payable; $$8,179$

Interest Payable; $$4,800$

Cash; $$8,179$