Alan Company signed a 120-day, 10% note payable, with a face value of $18,000. What Is the adjusting entry for the accrued Interest at December 31 on the note? Debit interest expense, $400; credit interest payable, $400. Debit interest expense, $300; credit interest payable, $300. Debit interest expense, $200; credit interest payable, $200. Debit interest expense, $600; credit interest payable, $600. Debit interest expense, $0; credit interest payable, $0