Montana Company signed a $180,000, 90-day, 9% note payable, on December 1, 2019. If the accounting period ends on December 31, 2019, the entry made on the notes maturity (March 1, 2020) will include:

A. A debit to Interest Expense for $2,700

B. A debit to Interest Expense for $1,350

C. A debit to Interest Payable for $2,700

D. A debit to Interest Expense for $4,050