Before month-end adjustments are made, the December 2020 trial balance of Entity I contains revenue of $11,000 and expenses of $8,900 resulting in income before adjustments of $2,100. Indicate whether the following should be added, subtracted or would have no effect (NE) in arriving at accrual basis net income: Accrued interest expense on a note payable is $900.

a. added

b. subtracted

c. NE