. Interest of $5,000 has accrued on a note payable to the bank. The adjusting entry to record this debt would be:

a. a debit to Interest Expense and a credit to Interest Payable for $5,000

b. a debit to Notes payable and a credit to Interest Expense for $5,000

c. a debit to Interest Expense and a credit to Cash for $5,000

d. a debit to Cash and a credit to Interest Payable for $5,000