Hanna & Co. had taken out a $225,000 loan on October 15 to purchase some equipment for the company. The loan terms were the following: 13%annual interest, payable on the 20th of every month. The last payment was made on November 20th and the next payment is due on December 20th. As of November 30, the interest was accrued. What would NOT be included in the journal entry when the next payment is made on December 20th? Select one: O a. No entry required. o b. Debit Interest Expense in the amount of $1,625 O c. Debit Interest Expense in the amount of $812.50. O d. Credit Cash in the amount of $2,437.50 o e. Debit Interest Payable in the amount of $812.50