Wells Fargo Bank agrees to lend the Block Builders Company $200,000 on January 1. Block Builders Company signs a $200,000, 8%, 6-month note. What is the adjusting entry required if Block Builders Company prepares financial statements on June 302 Interest Expense ...................... 8,000 Interest Payable....... 8,000 A. Interest Expense .. ......... 8,000 Cash..... 8,000 OB. Interest Payable 4,000 OC. Interest Expense....... 4,000 Interest Expense 4,000 Interest Payable....... 4,000 OD