BB Had Previously Purchased Inventory from L Wong for $15

Multiple Choice

BB had previously purchased inventory from L Wong for $15 000.On 1 October BB gave Wong a 60-day,bill of exchange to cover the amount of the account payable plus interest at 9% p.a.The correct accounting entry in BB's books to record the settlement of the bill at maturity is:

A) Debit bills payable $15 000,credit bank $15 000
B) Debit bills payable $15 222,credit interest expense $222; credit bank $15 000.
C) Debit bills payable $15 222,debit interest expense $222; credit bank $15 222,credit unexpired interest $222.
D) Debit bills payable $14 778,debit interest expense $222; credit bank $15 000