If on December 31, 2012, Interest Expense of $600 Is $\begin{array} { c c } \text { Interest Expense } & 600 \\\text { Cash } & 600\end{array}$

If on December 31, 2012, interest expense of $600 is owed on a bank note that will NOT be paid until July 2013, what is the appropriate adjusting entry at the end of 2012?

A)
$\begin{array} { c c } \text { Interest Expense } & 600 \\\text { Cash } & 600\end{array}$
B)
$\begin{array} { c r } \text { Interest Expense } & 600 \\\text { Interest Payable } & 600\end{array}$
C)
$\begin{array}{lll}\text { Cash } & 600 & \\\text { Interest Expense } & & 600\end{array}$
D)
$\begin{array} { l r l } \text { Interest Payable } & 600 \\\text { Interest Expense } & 600\end{array}$