Moss County Bank agrees to lend the Sadowski Brick Company $400,000 on January 1. Sadowski Brick Company signs a $400,000, 6%, 9-month note. What is the adjusting entry required to record interest if Sadowski Brick Company prepares financial statements on June 30? O Interest Expense 12,000 Cash 12,000 O Interest Receivable 18,000 Interest Revenue 18,000 O Interest Expense 12,000 Interest Payable 12,000 O Interest Expense 24,000 Interest Payable 24,000