Miranda Company borrowed $100,000 cash on September 1, 2010, and signed a one-year 6%, interest-bearing note payable. Assuming no adjusting entries have been made during the year, the required adjusting entry at the end of the accounting period, December 31, 2010, would be which of the following?

A)interest expense 2,000(debit)

interest payable 2000 (credit)

B) Interest expense 6000 (debit)

interest payable 6000 (credit)

c)notes payable 100000 (debit)

interest expense 6000 (debit)

cash 106000 (credit)

D. interest payable 2,000 (debit)

interest expense 2000 (credit)