Bronx Company recorded an adjusting entry to accrue interest owed of $450 as of December 31, Year 1. When the related note was paid during Year 2, the company paid $600 in interest. Which of the following journal entries correctly records this Year 2 interest payment? (Assume that the entry to record the payment of the note itself was recorded in a separate journal entry.)

Select one:

A.

Interest Expense	600
Cash		450
Interest Payable		150

B.

Interest Expense	150
Cash		150

C.

Interest Payable	450
Cash		450

D.

Interest Expense	150
Interest Payable	450
Cash		600