13. On April 1, 2007, Zachary Corporation borrowed $3,600 on a two-year, 7% note payable. Interest is due and payable at the end of each six months. Zachary makes all interest payments on schedule. The correct December 31, 2007, adjusting entry would be

a. Interest Expense 189

Interest Payable 189

b. Interest Payable 100

Cash 100

c. Interest Expense 25

Cash 25

d. Interest Expense 63

Interest Payable 63