Callahan Corporation Recorded an Adjusting Entry Using T-Accounts as Follows $\begin{array}{cc}\text {Interest Receivable }\\\hline\begin{array}{ll|l}&75& \\\end{array}\end{array}$

Callahan Corporation recorded an adjusting entry using T-accounts as follows:
$\begin{array}{cc}\text {Interest Receivable }\\\hline\begin{array}{ll|l}&75& \\\end{array}\end{array}$
$\begin{array}{cc}\text { Interest Revenue}\\\hline\begin{array}{ll|l}&&75 \\\end{array}\end{array}$
Which of the following reflects how this adjustment affects the company's financial statements?
$\begin{array} { | c | c | c | c | c | c | c | c | c | c | c | c | } \hline&&&&&\text { Stk. }&&&&&&\text { Stmt of }\\ &\text { Asset }&=&\text { Liab. }&+&\text { Equity }&\text { Rev. }&-&\text { Exp. }&=&\text { Net Inc. }&\text { Cash Flows }\\\hline A&+&=&+&+&NA&NA&-&NA&=&NA&+FA\\\hline B&+&=&NA&+&+&+&-&NA&=&+&NA\\\hline C&+&=&NA&+&+&+&-&NA&=&+&+OA\\\hline D&-&=&NA&+&NA&-&-&NA&=&-&NA\\\hline\end{array}$

A) Option A
B) Option B
C) Option C
D) Option D