West County Bank Agrees to Lend Drake Builders Company $400000

West County Bank agrees to lend Drake Builders Company $400000 on January 1.Drake Builders Company signs a $400000 6% 6-month note.The adjustment required if Drake Builders Company prepares financial statements on March 31 includes a(n)

A) Increase to Interest Expense and to Interest Payable for $12000.
B) Decrease to Interest Expense and to Cash for $12000.
C) Increase to Interest Expense and to Interest Payable for $6000.
D) Decrease to Interest Payable and to Interest Expense for $6000.