The journal entry for an installment note payment includes all except:. a. a credit to Accounts Payable.
b. a credit to Cash.
c. a debit to Interest Expense.
d. a debit to Notes Payable.

a. a credit to Accounts Payable.

Explanation:

When paying off a note, cash will be used so cash will have to be credited to show that it is decreasing.

Interest expense will be debited by the interest accumulated on the loan because expenses are debited when they increase.

Notes Payable will be debited to show that the note has now been retired.

There is no credit for Accounts payable involved in this transaction.