The journal entry to record 31 days of accrued interest at the end of the month on a $10,000 note payable at 9% interest would include (use a 365-day year to calculate interest):

a. debit Interest Expense for $76.44	b. debit Interest Payable for $900.00
c. debit Interest Expense for $900.00	d. debit Interest Payable for $76.44