Blossom Ski Shop signs a three-month note payable to help finance increases in inventory for the winter ski season. The note is signed on October 1, 2022 in the amount of $36000 with annual interest of 5%. What is the adjusting entry to be made on December 31, 2022 for the interest expense accrued to that date, assuming that no entries have been made previously to accrue interest?

Interest Expense	150
Interest Payable			150

Interest Expense	450
Interest Payable			450

Interest Expense	300
Interest Payable			300

Interest Expense	1800
Note Payable			1800