Wisconsin Bank lends Local Furniture Company $180,000 on November 1. Local Furniture Company signs a $180,000, 6%, 4-month note. The fiscal year end of Local Furniture Company is December 31. The journal entry made by Local Furniture Company on December 31 is: O A. debit Interest Expense and credit Interest Payable for $1,800 O B. debit Interest Payable and credit Cash for $1,800 O c. debit Interest Payable and credit Interest Expense for $1,800 OD. debit Interest Expense and credit Cash for $1,800