Pavement Company Purchased a Truck from Bee Thousand Corp $\quad$ $\quad$

Pavement Company purchased a truck from Bee Thousand Corp. by issuing a 6-month, 8% note payable for $90,000 on November 1. On December 31, the accrued expense adjusting entry is a. No entry is required.
b. Interest Expense $\quad$$\quad$ 7,200
$\quad$ Interest Payable $\quad$$\quad$ 7,200
c. Interest Expense $\quad$$\quad$ 3,600
$\quad$ Interest Payable $\quad$$\quad$ 3,600
d. Interest Expense $\quad$$\quad$ 1,200
$\quad$ Interest Payable $\quad$$\quad$ 1,200