CP 91 The following unadjusted accounts are taken from the records of Brown Corp. at December 31, 2019:

Bank Loan 201 - $12,000(Credit)

Interest Expense 632- $200(Debit)

Interest Payable 222 - $100(Credit)

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.