Hudson Bay Company borrowed $200,000 on July 1, 2001, signing a one year, 10% note payable to Canada Bank. The adjusting entry required on December 1, 2001, includes a a. debit to Interest Expense of $15,000. b. debit to Cash of $185,000. c. credit to Interest Revenue of $15,000. d. debit to Interest Payable of $20,000.