2- 3- Shelly's Salon Limited borrowed $10,000 from the bank on November 1, 2021, at an interest rate of 5%. Interest is due at maturity, three months hence, on February 1, 2022. Shelly's Salon adjusts its financial statement on an annual basis. What would be the amount of interest expense recorded on December 31, 2021? [Round to the nearest dollar] The double-entry accounting system records only assets and liabilities only assets and equities the dual effect of each transaction only assets