On August 1,Year 1,Bellisa Company Issued a $10,000 6%,1-Year Note $$\begin{array} { | l | r | r | } \hline \text { Iriterest Experise } & 600 & \\\hline \text { Iriterest Payable } & & 600 \\\hline\end{array}$$

On August 1,Year 1,Bellisa Company issued a $10,000 6%,1-year note to Citizens Bank.Which of the following entries reflects the adjustment required as of December 31,Year 1?

A) $$\begin{array} { | l | r | r | } \hline \text { Iriterest Experise } & 600 & \\\hline \text { Iriterest Payable } & & 600 \\\hline\end{array}$$
B) $$\begin{array} { | l | r | r | } \hline \text { Iriterest Payable } & 600 & \\\hline \text { Iriterest Experise } & & 600 \\\hline\end{array}$$
C) $$\begin{array} { | l | r | r | } \hline \text { Iriterest Experise } & 250 & \\\hline \text { Notes Payable } & & 250 \\\hline\end{array}$$
D) $$\begin{array} { | l | r | r | } \hline \text { Iriterest Experise } & 250 & \\\hline \text { Iriterest Payable } & & 250 \\\hline\end{array}$$