Kinsella Seed borrowed $165,000 on October 1, 2013, at 10% interest. The interest and principal are due on October 1, 2014. In addition to a debit to Note Payable for $165,000, what should the journal entry for repayment on October 1, 2014 include?

the answer is

"Debit Interest Expense $12,375; debit Interest Payable $4,125; credit Cash $181,500."

but how ? please explain, I know that ((165000*0.1)/12)*9 = 12375 but why "9". another thing how we get 4125 and 181500.

thank you !