On October 1, 2015, Attra Inc. borrows $212,000 on a three-year note that requires the company to pay 6% interest on March 31 and September 30. On December 31, 2015, the adjusting entry to accrue interest on the note should debit: A)Interest Expense and credit Interest Payable for $6,360. B)Interest Expense and credit Cash for $6,360. C)Interest Payable and credit Interest Expense for $3,180. D)Interest Expense and credit Interest Payable for $3,180.