fast please

On October 1, 2015, Jacob's Beach Umbrellas borrowed $10,000 on a 12%, one-year note payable. Interest was payable semiannually. A correct adjusting entry was made on December 31, 2015. The reversing entry that should be made on January 1, 2016, is: O a. DR: Interest Expense $150; DR: Interest Payable $150; CR: Cash $ 300 O b. DR: Interest Payable $300; CR: Interest Expense $300 O c. No entry O d. DR: Interest Expense $300; CR: Cash $ 300