Kingbird County Bank agrees to lend the Ivanhoe Brick Company $450000 on January 1. Ivanhoe Brick Company signs a $450000,6%,9 month note. What is the adjusting entry required if Ivanhoe Brick Company prepares financial statements on June 30 ? Dr. Interest Expense, 13500; Cr. Interest Payable, 13500 Dr. Interest Expense, 13500; Cr. Cash, 13500 Dr. Interest Payable, 13500; Cr. Cash, 13500 Dr. Interest Payable, 13500 ; Cr. Interest Expense, 13500