On October 1, 2015, Attra Inc. borrows $200,000 on a three-year note that requires the company to pay 6% interest on March 31 and September 30. On December 31, 2015, the adjusting entry to accrue interest on the note should debit: a. Interest Expense and credit Interest Payable for $3,000. b. Interest Payable and credit Interest Expense for $3,000. c. Interest Expense and credit Cash for $6,000. d. Interest Expense and credit Interest Payable for $6,000.