On October 1, Consumers Inc. accepted an 8%, 6 month note payable from Buddy's Gaming Company for $20,000 to cover an overdue account. What adjusting journal entry is required of Buddy to record interest owing on December 31? O No journal entry, as the interest is due on the maturity date of the note O Dr. Interest Receivable, $800 O Cr. Interest Payable, $400 O Cr. Interest Expense, $800