Question 18 (1 point) Watauga County Bank agrees to lend Farm Caf $500,000 on January 1, 2021. Farm Caf signs a $500,000, 6%, 9-month note. Use the following tabular analysis to record the required adjustment if Farm Caf prepares financial statements on June 30, 2021: Les Acourt Pay Pays Common Sea Bened Eam Rev EX Pay June 30 Increase to Interest Expense and to interest Payable for $15,000. Increase to Interest Expense and a decrease to Cash for $15,000. Decrease to Notes Payable Payable and to interest Expense for $15,000. Increase to Accounts Payable and to Interest Expense for $15,000