On the first day of January, Builders, Inc. borrowed $2,000 on a one-year note payable bearing interest at 4% per year. The note specifies that principal and interest must be paid in full at the end of the one -year period. On June 30, the adjusted trial balance will show Interest Payable of O A. $80 credit B. $80 debit O C. $40 debit O D. $40 credit