At December 31, the unadjusted trial balance of H&R Tacks reports Interest Payable of 30 and Interest Expense of $0. Interest incurred and owed in December totals $600. Required: a. Prepare the adjusting journal entry on December 31. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet Record the adjusting entry on December 31. Note: Enter debits before credits. Date General Journal Debit Credit December 31 Record entry Clear entry View general journal