90. Tate Company purchased equipment on November 1, 2012 and gave a 3-month, 9% note with a face value of $40,000. The December 31, 2012 adjusting entry is a. debit Interest Expense and credit Interest Payable, $3,600. b. debit Interest Expense and credit Interest Payable, $900. c. debit Interest Expense and credit Cash, $600. d. debit Interest Expense and credit Interest Payable, $600