blem #3 of 22 On July 1. Chang Company received a $20,000 promissory note due in one year from Abba Company. The annual interest rate is 5%. Principal and interest are paid in cash at the maturity date. If Chang's fiscal year ends September 30, what adjustment is needed? Oa. Increase interest Expense by $250 b. Increase Notes Receivable by $1,000 OC. Increase Interest Revenue by $1,000 d. Increase Interest Receivable by $250