After the Adjustments Have Been Completed,the Adjusted Balance in the Interest

After the adjustments have been completed,the adjusted balance in the Interest Payable account represents:

A) total interest that has been paid or accrued during the period.
B) interest on notes receivable owed to the company.
C) interest that has accrued,but has not been paid,at the end of the period.
D) interest that has been prepaid on existing debt at the end of the period.