Benson Inc. signed a $900, 10%, 180-day note payable with the bank. The note was issued at a discount. The bank deducted the $45 interest ($900 x 0.10 x 180/360) from the face amount of the note. Benson would record the receipt of the proceeds with a (debit or credit) to Interest Expense for $ . (Do not input a comma or cents.)