Answer:
Debit to interest expense for $4400
Explanation:
Based on the information given we were told that the FIRST PAYMENT consists of INTEREST of the amount of $4,400 which means that The Appropriate journal entry Hawthorne would record to make the FIRST ANNUAL PAYMENT due on the note would include a DEBIT TO INTEREST EXPENSE FOR $4400.
Debit to interest expense for $4400