CP 9-1 The following unadjusted accounts are taken from the records of Brown Corp. at December 31, 2019: Bank Loan 632 201 12,000 Interest Expense 200 Interest Payable 222 100 Additional Information: The bank loan bears interest at 6% per year. It was obtained on April 1, 2019. Payment in full is due on March 31, 2020. Required: Prepare the adjusting entry at December 31, 2019