9. Tap Company borrowed $82,000 cash on March 5, 2021, and signed a 135-day, 7% note payable with interest payable at maturity. Which of the following would be the required adjusting entry at the on March 31.2021? Use 360-day year and round your answer to the nearest dollar a. Dr. Notes Payable 82,000 Dr. Interest Expense 5,740 Cr. Cash 87,740 b. Dr. Interest Expense 5,740 Cr. Interest Payable 5,740 c. Dr. Interest Expense Cr. Interest Payable 415 d. Dr. Interest Expense 415 Cr. Notes Payable 415 415