Use This Information to Answer the Following Question $\$ 25,000$

Use this information to answer the following question. The transactions below pertain to Broyer Company,whose fiscal year ends September 30.
Sept. 10 Received cash for a 90-day, 12 percent, $\$ 25,000$ note payable. Interest is in addition to the face value.
30 Made end-of-year adjusting entry to accrue interest expense.
The September 30 adjusting entry,rounded to the nearest dollar,to accrue the interest expense on the note payable is:

A)
$\begin{array}{llr} \text {Interest Expense } &164\\ \text {Cash } &&164\\\end{array}$

B)
$\begin{array}{llr} \text {Cash} &164\\ \text { Interest Expense } &&164\\\end{array}$

C)
$\begin{array}{lll}\text { Interest Expense } & 164 \\\text { Interest Payable } & & 164\end{array}$
D)
$\begin{array}{ll}\text { Interest Expense } & 164 \\\text { Notes Payable } &&164\end{array}$