Can someone explain how to get the answer providing formulas and calculations? Thank you

191) On November 1, 2018, ABC signed a $100,000, 6%, six-month note payable with the amount borrowed plus accrued interest due six months later on May 1, 2019. ABC records the appropriate adjusting entry for the note on December 31, 2018. In recording the payment of the note plus accrued interest at maturity on May 1,2019, ABC would A) Debit Interest Expense, $2,000. C) Debit Interest Payable, $2,000. B) Debit Interest Expense, $3,000. D) Debit Interest Expense, $1,000