Arnold Company issues a 5-year, 9% installment note for $25,000 to County Bank. Annual payments are $6,427. The journal entry to record the issuance of the installment note payable would include a

a.credit to Cash for $25,000.

b.debit to Cash for $25,000.

c.credit to Interest Payable for $2,250.

d.credit to Notes Payable for $27,250.