A $54,000, four-month, 12% note payable was issued on October 1, 2017. Which of the following would be included in the journal entry required on the note's maturity date by the borrower? (Round your answer to the nearest whole number.)

A) a credit to Note payable for $56,160
B) a credit to Cash for $54,000
C) a debit to Interest expense for $540
D) a debit to Interest payable for $540


C .Notes Payable 54,000
Interest Expense ($54,000 x 12% x 1/12 ) 540
Interest Payable ($54,000 x 12% x 3/12 ) 1,620
Cash 56,160

Business

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