Theory Corporation borrowed $100,000 cash on September 1, 2019, and signed a one-year 6%, interest-bearing note payable. Assume no adjusting entries have been made during the year. Which of the following would be the required adjusting entry at the end of the December 31, 2019 accounting period? Interest payable 2.000 Interest expense 2,000 Notes payable 100,000 Interest expense 6,000 Cash 106,000 Interest expense 6,000 Interest payable 6,000 Interest expense 2,000 Interest payable 2,000