On December 1, Hedwig Company borrowed $20,000 from Pigwidgeon Company, giving a 60-day, 12% note. If the correct adjusting entry is made on December 31, Hedwig's entry at maturity is: Select one: . Notes Payable Cash 20,000 20,000 B. Notes Payable Interest Expense Cash 20,000 400 20,400 OC Notes Payable Interest Payable Interest Expense Cash 20,000 200 200 20,400 D Notes Payable Interest Payable Cash 20,000 400 20,400