At the beginning of the January, M/s. Momal Maghanani Company issued an 18-month promissory note for cash worth $150,000 at the rate of 12 percent. Although, the interest rate will not be paid by the company until the maturity of the promissory note. M/s. Momal Maghanani company closes the accounts every month. What is the adjustment entry of this transaction at the end of first month of January 31?