On December 1, Hedwig Company Borrowed $20,000 from Pigwidgeon Company $\quad$

On December 1, Hedwig Company borrowed $20,000 from Pigwidgeon Company, giving a 60-day, 12% note.
If the correct adjusting entry is made on December 31, Hedwig's entry at maturity is:

A) Notes Payable 20,000
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ Cash 20,000
B) Notes Payable 20,000
Interest Payable 200
Interest Expense 200
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ Cash 20,400
C) Notes Payable 20,000
Interest Expense 400
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ Cash 20,400
D) Notes Payable 20,000
Interest Payable 400
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ Cash 20,400