Raise Plumbing recorded the following in its tabular analysis. What is the nature of the transaction recorded on June 30? Assets Liabilities Stockholders' Equity Cash = + Interest Payable Notes Payable + + Common Stock + Sales Revenue Expenses Jan. 1 34,200 16,500 Jun. 30 413 -413 Accrual of interest on a note Issuance of a note O Payment of current period interest on a note O Payment of previously accrued interest on a note