2 The Dukas Company signed a 3,000 CU debit note to Bankix, their local bank on 1 September 20X3. At that time, the appropriate journal entry was made by the company. However, no other journal entry relating to the note has been made. Given that the bank is charging interest at a rate of 10%, what adjusting entry, if any, is necessary on Dukas Company's year-end date of 31 December 20X3?

(a) Interest expense Interest payable 300 300

(b) Interest expense Note payable 100 100

(c) Interest expense 100 Accrued interest payable 100

(d) Interest expense Note payable

(e) Note payable Interest expense

(f) Note payable