On 1 September, 2014, Able Company Purchased a Building from Regal

On 1 September, 2014, Able Company purchased a building from Regal Corporation by paying $2,000,000 cash and issuing a one-year note payable for the balance of the purchase price. Interest on the note is stated at an annual rate of 9% and is paid at maturity. In its 31 December 2014, statement of financial position, Able correctly presented the note and interest payable as follows
$\begin{array} { | l | l | } \hline \text { Interest payable } & \$ 180,000 \\\hline \text { Notes payable, 9\%, due 1 September 2015 } & \$ 6,000,000 \\\hline\end{array}$
-The adjusting entry at 31 December 2014, with respect to this note included:

A) A debit to Interest Expense for $180000.
B) A credit to Cash for $180,000.
C) A credit to Notes Payable for $180,000.
D) A credit to Interest Expense for $180,000.