On September 1, Eli's Painting Service borrows $150,000 from National Bank on a 4-month, $150,000, 6% note. The entry by Eli's Painting Service to record payment of the note and accrued interest on January 1 is O a. Notes Payable.......... Interest Payable............. Cash........ O b. Notes Payable Interest Payable.......... Cash........ 150,000 9,000 159,000 150,000 3,000 153,000 OC. Notes Payable........ 153,000 Cash............. 153,000 O d. Notes Payable............ 150,000 Interest Expense.......... Cash............ 3,000 153,000