On March 1, Hodges Inc. borrowed $10,000 from Janis Bank, signing a four-month note payable. The note requires interest at an annual rate of 12%, and all interest is payable (due) at maturity. What adjusting journal entry would Hodges Inc. make at the end of March? Dr. interest expense $100; Cr interest payable $100 Dr. interest expense S400; Cr interest payable $400 Dr. interest receivable $100; Cr interest revenue $100 O Dr. interest receivable $400; Cr interest revenue $400 O Dr. interest receivable $1,200; Cr interest revenue $1,200