Travis County Bank Agrees to Lend Brickyard Corporation $200,000 on January

Travis County Bank agrees to lend Brickyard Corporation $200,000 on January 1.Brickyard signs a $200,000,4%,9-month note.Interest is due at maturity on September 30.The company's fiscal year ends June 30 and adjusting entries are recorded at that time only. What adjusting entry should Brickyard make on June 30 before preparing its annual financial statements?

A) Debit Interest Expense and credit Interest Payable for $4,000.
B) Debit Cash and credit Interest Payable for $4,000.
C) Debit Cash and credit Interest Expense for $4,000.
D) Debit Interest Payable and credit Interest Expense for $4,000.