A Company Pays $9,000 in Interest on Notes Consisting of $6,000

Multiple Choice

A company pays $9,000 in interest on notes consisting of $6,000 of interest that was accrued during the last accounting period and $3,000 of interest that accumulated during the current accounting period but has not yet been accrued on the books.The journal entry for the interest payment should include a:

A) debit to Interest Expense for $9,000 and a credit to Cash for $9,000.
B) debit to Cash for $9,000 and a credit to Interest Payable for $9,000.
C) debit to Interest Expense for $3,000,a debit to Interest Payable for $6,000,and a credit to Cash for $9,000.
D) debit to Interest Payable for $6,000,a debit to Accrued Interest for $3,000,and a credit to Cash for $9,000.