On November 1, 20X4, DumpCo debits Cash and credits Notes Payable for $20,000 for a note maturing on May 1, 20X5, when principal and accrued interest of 6% a year is due. If, on December 31, 20X4, you discover that no adjusting entry was made to accrue interest for 20X4, you will record an entry that includes:

a) a debit to Interest Payable for $400

b) a debit to Interest Expense for $200

c) a credit to Interest Payable for $400

d) none of the above