Baldwin Industries borrows $20,000 at 7% annual interest for six months on October 1, 2025. Which is the appropriate entry to accrue interest if Baldwin employs a December 31, 2025, fiscal year? debit Notes Payable. $1,400credit Interest Payable, $1,400 debit Interest Expense, $350, credit Notes Payable, $350 debit Interest Expense. $1,400. credit Interest Payable. $1.400 debit Interest Expense. $350 credit Interest Payable, $350