An Example of an Adjusting Entry for an Accrued Expense

An example of an adjusting entry for an accrued expense item using the QBO journal is:

A) $$\begin{array} { l c c } &\text { Debit } & \text { Credit } \\\text { Interest payable } &\$ 1,000\\\text { Interest expense } & &\$ 1,000 & \\\end{array}$$
B) $$\begin{array} { l c c } &\text { Debit } & \text { Credit } \\\text { Interest expense } &\$ 1,000\\\text { Interest payable } & &\$ 1,000 & \\\end{array}$$
C) $$\begin{array} { l c c } &\text { Debit } & \text { Credit } \\\text { Interest receivable } &\$ 1,000\\\text { Interest revenue } & &\$ 1,000 & \\\end{array}$$
D) $$\begin{array} { l c c } &\text { Debit } & \text { Credit } \\\text { Interest revenue } &\$ 1,000\\\text { Interest receivable } & &\$ 1,000 & \\\end{array}$$