On September 1, 2025, Eli Corporation issued $300,000, 8%, 10 year bonds at face value. Interest is payable annually on September 1. Eli's year-end is December 31. What adjusting entry should be made on Dec. 31, 2025? A) Interest Expense 8,000 Cash 8,000

B) Cash 12,000 Bonds Payable 12,000 C)

Bonds Payable 12,000 Cash 12,000

D) Interest Expense 8,000 Interest Payable 8,000