On the first day of January, Builders, Inc. borrowed $4,000 on a one-year note payable bearing interest at 5% 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 A. $100 debit B. $100 credit C. $200 credit D. $200 debit