On October 1, 2022, Zachary's Balloons borrowed $4,000 on a 12%, one-year note payable. Interest was payable semiannually. A correct adjusting entry was made on December 31, 2022, and a correct reversing entry was made on January 1, 2023. The entry that should be made on March 31, 2023, is a. Interest Payable 240 Cash 240 b. Interest Expense 120 Interest Payable 120 Cash 240 c. Interest Expense 240 Cash 240 d. Interest Expense 120