An Adjustment Made to Record Accrued Interest on a Note

An adjustment made to record accrued interest on a note receivable due next year consists of a(n) :

A) increase to Interest Expense and a increase to Interest Payable.
B) increase to Interest Receivable and a increase to Interest Revenue.
C) increase to Interest Expense and a increase to Notes Payable.
D) increase to Interest Expense and a decrease to Cash.