Bronx Bank lends $100,000 on November 1, 2022 to ABC Co. as a 6%, four-month note maturing on January 1, 2023. What is the adjusting entry at December 31? O a. Interest Expense 1000 Interest Payable 1000 O b. Interest Expense 1000 Cash 1000 O c. Interest Expense 3000 Cash 3000 Od. Interest Expense 3000 Interest Payable 3000