On December 1, 2020, Ruby Ltd

On December 1, 2020, Ruby Ltd. borrowed $ 180,000 from their bank, by signing a four-month, 5% interest-bearing note. Assuming Ruby has a December 31 year end and does NOT use reversing entries, the journal entry to record payment of this note on April 1, 2021 will include a

A) credit to Note Payable of $ 180,000.
B) debit to Interest Expense of $ 3,000.
C) debit to Interest Payable of $ 2,250.
D) debit to Interest Payable of $ 750.