Moon Company purchased equipment on November 1 . 2013 . by giving its supplier a 12-month, 9 percent note with a face value of $48,000 . The December 31 . 2013 . adjusting entry is

a. debit Interest Expense and credit Cash, $720.
b. debit Interest Expense and credit Interest Payable, $720.
c. debit Interest Expense and credit Interest Payable, $1,080.
d. debit Interest Expense and credit Interest Payable, $4,320.


B

Business

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