$10$mowing information to enswer quertions $(41-43)$

On $1$ January, $2015,$ Hikers inc, a US$.$ based company, borrowed $e200,000$ on a two veat note at a per anhum interest of $4\mathrm{.}5\%.$ The spot rate on this day was $$1\mathrm{.}65$ per pound. The spot rate on $31$ December, $2015,$ was $$1\mathrm{.}64$ per pound. on December $31,2015$

$41-$ What is the debit side of the adjusting entry to account for this foreign currency borrowing regarding interest expense?

A$.$ Interest Payable

C$.$ Interest Expense

B$.$ Interest revense

D$.$ interest income

$42-$ What is the credit side of the adjusting entry to account for this foreign currency borrowing regarding interest expense?

A$.$ Interest Payable

C$.$ Interest Expense

B$.$ Interest revenue

$43-$ What is the amount of the adjusting entry to account for this forelencurrency borrowine expense?

A$.$ $$14,760$

B$.$ $$29,520$

C$.$ $$14,850$

D$.$ $$14,760$