ABC Company borrowed $10,000 using a 9 month, 6% note on 10/1/19, with interest and principal due to be paid 6/30/20. Assuming no adjusting entries have been made as of 12/31/19, what should ABC company record? A Debit: Interest expense $600 and Credit: Interest Payable $600 B Debit: Interest expense $150 and Credit: Interest Payable $150 C Debit: Interest expense $400 and Credit: Interest payable: $400 D Debit: Interest expense $200 and Credit: Interest payable $200