Roadwag Company Purchased a Truck from Tom's Semi Corp $\begin{array}{l}\text { No entry is required. }\\\end{array}$

Roadwag Company purchased a truck from Tom's Semi Corp. by issuing a 6-month 6% note payable for $60000 on November 1. On December 31 the accrued expense adjusting entry is a. $\begin{array}{l}\text { No entry is required. }\\\end{array}$

b. $\begin{array}{l} \text { Interest Expense. } & 3,600 & \\\text { Interest Payable. }&&3,600 \\\end{array}$

c. $\begin{array}{l}\text { Interest Expense }& 1,800& \\ \text { Interest Payable. } & &1, 800 \\\end{array}$

d. $\begin{array}{l}\text { Interest Expense } & 600 \\\text { Interest Payable }&& 600 \\\end{array}$