West County Bank agrees to lend Drake Builders Company $400,000 on January 1. Drake Builders Company signs a $400,000, 6%, 6-month note. The adjustment required if Drake Builders Company prepares financial statements on March 31 includes a(n) Increase to Interest Expense and to interest Payable for $12,000. Decrease to Interest Expense and to Cash for $12,000. Increase to Interest Expense and to interest Payable for $6,000 O Decrease to interest Payable and to interest Expense for $6,000