On October 1, 2017, Logan corporation signed a 6-month, 8% interest-bearing note for 10,000. The journal entry required at December 31, 2017 would include which of the following entries?
a) Debit Notes Payable, credit Interest Expense
b) Debit Interest Expense, credit Notes Payable
c) Debit Cash, credit Notes Payable
d) Debit Interest Expense, credit Cash