Boulder Company borrowed $27,000 on May 1, 20X1. The loan has an annual interest rate of 14%. Boulder Company repaid the loan in full (both principal and interest) on March 31, 20X2. No payments were made on the loan between May 1, 20X1 and March31, 20x2. Note: The correct adjusting entry with respect to this loan was recorded on December 31, 20X1. The single journal entry to record the repayment of the loan (both principal and interest) on March 31, 20X2 includes which of the following? O A CREDIT to Interest Payable for $27,000 O A DEBIT to Interest Expense for $945 A CREDIT to Interest Payable for $945 A DEBIT to Interest Payable for $945 O A CREDIT to Interest Payable for $2,520 O A CREDIT to Loan Payable for $27,000 A DEBIT to Loan Payable for $30,465 A CREDIT to Interest Expense for $945