On April 1, 2022, Aggie Company borrowed 180,000 on a bank note for 11 months. The bank discounted the note at 4%. The entry to record the payment of this note on October 31, 2022, would include a:
a) Debit to interest payable for 6,600
b) Debit to interest expense for 7,200
c) Credit to cash for 173,400
d) Credit to note payable for 180,000
e) Credit to discount for 6,600