38. Miranda Company borrowed $104,000 cash on September 1, 2019, and signed a one-year 5%, interest-bearing note payable. Assume no adjusting entries have been made during the year. Which of the following would be the required adjusting entry at the end of the December 31, 2019accounting period? Multiple Choice Notes payable104,000 Interest expense5,200 Cash 109,200 Interest expense5,200 Interest payable 5,200 Interest payable1,733 Interest expense 1,733 Interest expense1,733 Interest payable 1,733