Travis County Bank agrees to lend Brickyard Corporation $200,000on January 1. Brickyard signs a $200,000, 4%, 9-month note. Interest is due at maturity on September 30. The company's fiscalyear ends June 30 and adjusting entries are recorded at that timeonly.2. Use the information above to answer the following question. What adjusting entry should Brickyard make on June 30 beforepreparing its annual financial statements?a. Debit Interest Expense and credit Interest Payable for$4,000b. Debit Cash and credit Interest Payable for $4,000c. Debit Cash and credit Interest Expense for $4,000d. Debit Interest Payable and credit Interest Expense for$4,0003. Use the information above to answer the following question. What journal entry will Brickyard make when paying the interest atmaturity?a. Debit Notes Payable and credit Cash for $206,000b. Debit Interest Expense for $4,000, and credit Cash for$4,000c. Debit Interest Expense for $6,000 and Cash for $206,000d. Debit Interest Payable for $4,000, debit Interest Expense for$2,000, and credit Cash for $6,000