pls explain

11. Julia Comporation acquired equipment from the manufacturer on 6/30/2018 and gave a noninterest-bearing note in exchange. Julia Co, is obligated to pay 5550,000 on 4/30/2019 to satisfy the obligation in full. If Julia accrued interest of $15,000 on the note in its 2018 year-end financial statements, what amount would it record the equipment on its 6/30/2018 balance sheet? A. $515,000. B. $525,000. C. $500,000. D. $550,000