On August 31, 2019 Misk company purchased $100,000 of equipment by issuing 12%, four-month note maturing on January 1, 2020. The adjusting entry in Misk's books on December 31, 2019 would be: Select one: a. Interest Expense account is debited by 4000 & Interest Payable account is credited by 4000 O b. Cash account is debited by 4000 & Notes Payable account is credited by 4000 c. Interest Payable account is debited by 2000 & Interest Expense account is credited by 2000 O d. Interest Expense account is debited by 2000 & Interest Payable account is credited by 2000