A Firm Purchased Equipment for $6,000 on Credit and Issued

A firm purchased equipment for $6,000 on credit and issued a 120-day note bearing interest at 9 percent as evidence of the debt. The journal entry to record the issuance of the note is:

A) debit Equipment for $6,000, debit Interest Expense for $180 and credit Notes Payable for
$6,180.
B) debit Equipment for $6,180, credit Interest Expense for $180, and credit Notes Payable for
$6,000.
C) debit Equipment for $6,000, and credit Notes Payable for $6,000.
D) debit Equipment for $6,540, and credit Accounts Payable for $6,540.