asset=100, liability=60, equity=retain earning for simplity=40 if dr interest expense 10, Cr: interest payable 10 now asset is still 100, liability=60+10=70, interest expense increase 10, but tax expense decrease 2, net income will decrease 8, equity=net income for simplity=32. asset(100) is not equal to liability(70)+equity(32). what jounal entry should be used to adjust to make them balance?