​On January 1,Zero Company Obtained a $52,000,4-Year,6

Multiple Choice

​On January 1,Zero Company obtained a $52,000,4-year,6.5% installment note from Regional Bank.The note requires annual payments consisting of principal and interest of $15,179,beginning on December 31 of the current year.The December 31,Year 1 carrying amount in the allocation of periodic payments table for this installment note will be equal to:

A) ​$27,635
B) ​$40,201
C) ​$36,821
D) ​$39,000