Given the Following Accounts

Multiple Choice

Given the following accounts:
-Prepared voucher #425 for a note payable. The principal amounts to $3,000 and there is $125 of interest which has not been accrued.
Debit ________ & ________ Credit ________

A) Cash in bank
B) Petty cash
C) Supplies
D) Equipment
E) Notes payable
F) Vouchers payable
G) FICA payable
H) Wages payable
I) Purchases
J) Purchase discounts
K) Discounts lost
L) Repairs expense
M) Interest expense
N) Delivery expense
Indicate the account(s) to be debited and credited to record the following transactions.
The company uses the periodic inventory method.