[Year-end adjusting entries bring accounts up to date for the close of the fiscal year. Revenues and expenses are recognized and recorded, even if the cash has not yet changed hands.] On September 1, 2020, the Bank loaned $15,000 to Taylor. Taylor signed a Note, promising to repay the $15,000 in 6 months plus 4% interest; the note will mature and be settled in the next fiscal year. What is the adjusting journal entry that the BANK (lender) will record on December 31, 2020, in connection with this Note? Credit Debit 150 Interest expense Interest payable 600 Credit Debit 150 Interest receivable Interest revenue 150 Credit Debit 200 Interest expense Interest payable 200 Dehit Credit 200 Interest receivable Interest revenue 200