On September 1, 2018, Able Company purchased a building from Regal Corporation by paying $200,000 cash and issuing a one year note payable for the balance of the purchase price. Interest on the note is stated at an annual rate of 9% and is paid at maturity. In its December 31, 2018, balance sheet, Able correctly presented the note and interest payable as follows: Interest payable Notes payable, 9%, due September 1, 2019 $ 18,000 $ 600,000 The adjusting entry at December 31, 2018, with respect to this note included: Select one: a.A debit to interest Expense for $18,000 b.A credit to Notes Payable for $18,000, C.A credit to interest Expense for $18,000. d. A credit to Cash for $18,000