BB previously purchased inventory from L. Wong for $15,000. On 1 October gave Wong a 60-day, bill of exchange to cover the amount of the account payable plus interest at 9% p.a. What is the correct accounting entry in BB's books to record the issue of the bill?

Group of answer choices

a. Debit accounts payable $15,000; debit unexpired interest $222; credit bills payable $15,222

b. Debit bills payable $15,000; debit unexpired interest $222; credit accounts payable $15,222

c. Debit accounts payable $15,000; credit bills payable $15,000

d. Debit bills payable $15,222; credit accounts payable $15,222