#35 ABC Inc. signs a $200,000 5% 5-year loan on January 1, 2020. The terms of the loan state that accrued interest is due in cash cach December 31 of the loan term and principal is due on maturity. What will Pita Corp record on its June 30, 2022 balance sheet for this loan? a. Interest Payable $25,000; Loan Payable $200,000 b. Interest Payable $5,000; Loan Payable $200,000 c. Interest Expense $10,000; Loan Payable $200,000 d. Interest Expense $5,000; Loan Payable $175,000