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 this accounting period that has not yet been accrued on the books.The journal entry for the interest payment should:

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