Fuku Inc. is a Japanese firm located in Chiba. The firm's accounting period is from January 1 to December 31 each year. On October 1, 2017, the firm issued a JPY 90,000,000, 10%, nine-month interest-bearing note. The interest was accrued on June 30, 2018. On July 1, 2018, the firm's accountant shall make the entry to record the payment of the note including a

Select one:

a. credit to Cash of JPY 90,000,000.

b. debit to Interest Expense of JPY 2,250,000.

c. debit to Notes Payable of JPY 96,750,000.

d. debit to Interest Payable of JPY 6,750,000.