On June $1,$ the company purchased equipment for $$150,000$ from Rao Company, paying $$50,000$ in cash and giving a one$-$year, $9\%$ note for the balance. the end of year adjustment entry will include which of the following?a$.$ a debit to interest expense A$/$C and a credit to Cash A$/$C of $$9,000.$ b$.$a debit to interest expense A$/$C and a credit to interest payable A$/$C of $$9,000.$ c$.$a debit to interest expense A$/$C and a credit to interest payable A$/$C of $$5,250.$ d$.$a debit to interest expense A$/$C of $$9,000$ and a credit to cash A$/$C of $$3,750$ and interest payable A$/$C of $$5,250$