Havier Corporation borrows $1 million from a bank on September 1, Year 1, by signing a 6 percent, nine-month note for the amount borrowed plus accrued interest due nine months later on June 1, Year 2. Which of the following is recorded on June 1, Year 2? A. $25,000 debit to Interest Payable B. $1,045,000 credit to Cash C. $20,000 credit to Interest Expense D. $1,045,000 debit to Note Payable.