A Firm Purchased Equipment for $49,000 Paying $19,000 Cash at Issued

A firm purchased equipment for $49,000 paying $19,000 cash at issued a 6%, 90-day note for the remaining balance. The journal entry to record the payment of the note at maturity is

A) debit Equipment for $49,000; credit Cash $19,000 and credit Notes Payable for $30,000.
B) debit Notes Payable for $30,000 and credit Cash for $30,000.
C) debit Notes Payable for $30,000 and debit Interest Expense for $450 and credit Cash for
$30,450.
D) debit Notes Payable for $49,000 and debit Interest Expense for $735 and credit Cash for
$49,735.