On January 1 of this year, Saratoga Bank agrees to lend Tilbury Corp. $150,000. Tilbury Corp. signs a $150,000, 4%, 9-month loan. Interest is due at maturity. What is the adjusting entry required if Tilbury Corp prepares financial statements on June 30? (a) Interest Expense 3,000 Interest Payable 3,000 (b) Interest Expense 4,500 Interest Payable 4,500 (c) Interest Expense 3,000 Cash 3,000 (d) Interest Payable 3,000 Interest Expense 3,000