Avinash 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 Avinash's required adjusting entry at the end of the December 31, 2019 accounting period? Multiple Choice Notes payable Interest expense Cash 104,000 5,200 109,200 Interest payable 1,733 Interest expense 1,733