Bonds Are Issued for $20,000 at Face Value with 6 $$\begin{array} { | c | c | } \hline \text { Bond Interest Expense } & 1,200 \\\hline \text { Bond Interest Payable } & 1,200 \\\hline\end{array}$$

Bonds are issued for $20,000 at face value with 6% interest on October 1.What is the adjusting entry on December 31?

A)
$$\begin{array} { | c | c | } \hline \text { Bond Interest Expense } & 1,200 \\\hline \text { Bond Interest Payable } & 1,200 \\\hline\end{array}$$
B)
$$\begin{array} { | c | c | } \hline \text { Bond Interest Expense } & 300 \\\hline \text { Bond Interest Payable } & 300 \\\hline\end{array}$$
C)
$$\begin{array} { | c | c | } \hline \text { Bond Interest Payable } & 300 \\\hline \text { Bond Interest Expense } & 300 \\\hline\end{array}$$
D)
$$\begin{array} { | c | c | } \hline \text { Bond Interest Payable } & 1,200 \\\hline \text { Bond Interest Expense } & 1,200 \\\hline\end{array}$$