On October 1, 2017, Dakota Company issued an $800,000, 10%, nine-month interest-bearing note. If the Dakota Company is preparing financial statements at December 31, 2017, the adjusting entry for accrued interest will include a: O a. Debit to Interest Expense of $20,000 O b. Credit to Interest Payable of $40,000 Oc. Credit to Notes Payable of $20,000 O d. Debit to Interest Expense of $30,000