On February 14th, Maniscalco Company agrees to accept a 120-day, 6%, $10,000 note from Sebastian Company to extend the due date on an overdue account. What is the journal entry needed by Sebastian to record the payment of the note to Maniscalco on the maturity date? a. Debit Notes Payable $10,000; credit Interest Expense $200, credit Cash $9,800. b. Debit Notes Payable $10,000; debit Interest Expense $200; credit Cash $10,200. c. Debit Notes Payable $10,000; debit Interest Expense $600; credit Cash $10,600. d. Debit Cash $10,200; credit Interest Revenue $200: credit Notes Payable $10,000. e. Debit Cash $10,600; credit Interest Revenue $600: credit Notes Receivable $10,000