What could be expected on an adjusted trial balance if a Notes Payable account is present?

The presence of a Notes Payable account on an adjusted trial balance indicates that the company has outstanding loans or borrowing obligations. Thus, it is expected that the related financial implications of those borrowing arrangements will also be reflected in the adjusted trial balance.

In particular, the account for Interest Payable would represent any interest that has accrued on the Notes Payable but has not yet been paid. Similarly, the Interest Expense account reflects the cost of using borrowed funds during the accounting period. Both of these accounts are crucial for detailing the financial obligations associated with the Notes Payable, as they illustrate the expenses incurred and liabilities that arise as a result of borrowing.

This connection illustrates the interrelationship between the Notes Payable and interest accounts, helping to provide a clearer picture of the company's overall financial position. Understanding this structure will aid in effectively analyzing a company's liabilities and expenses, making option B the most relevant in this context.