Hanson Co Had Previously Purchased Inventory from Jones Ltd for $18

Hanson Co. had previously purchased inventory from Jones Ltd for $18 000. On 1 October, Hanson gave Jones a 120-day bill of exchange to cover the amount of the account payable plus interest at 8% p.a. The correct accounting entry in Hanson Co.'s books to record the issue of the bill is:

A) DR Accounts payable $18 000; CR Bills payable $18 000
B) DR Bills payable $18 473; CR Accounts payable $18 473
C) DR Bills payable $18 000; DR Unexpired interest $473; CR Accounts payable $18 473
D) DR Accounts payable $18 000; DR Unexpired interest $473; CR Bills payable $18 473