Ayayai County Bank agrees to lend Farm Caf $400000 on January 1, 2021. Farm Caf signs a $400000,4%, 9-month note. Use the following tabular analysis to record the required adjustment if Farm Caf prepares financial statements on June 30, 2021: Assets Liabilities Stockhol Notes Payable Interest Payable Accounts Payable Common Stock Cash + + + + Rev. 400000 400000 Jan 1 June 30 Increase to Interest Expense and a decrease to Cash for $8000. O Increase to Interest Expense and to interest Payable for $8000. O Decrease to Notes Payable Payable and to interest Expense for $8000, Increase to Accounts Payable and to interest Expense for $8000