18. On August 20, Walter Manufacturing Ltd agrees to exchange its accounts payable for a 90-day, 12%, $8,000 note from Fidalgo Company. What is the journal entry made by Fidalgo Company to record the transaction? a. Debit Notes Payable $8,000; credit Accounts Payable $8,000. b. Debit Accounts Receivable $8,000; credit Notes Payable $8,000. C. Debit Sales $8,000; credit Notes Payable $8,000. d. Debit Cash $8,000; credit Notes Payable $8,000. e. Debit Accounts Payable $8,000; credit Notes Payable $8,000.