Brooks Inc. issued a $220,000, six-month, 6% note to purchase equipment on August 1, 2022. Brooks Inc's fiscal year end is September 30. The journal entry to record unpaid, accrued interest as of September 30, 2022 is:

Interest expense	6,600
Interest payable		6,600

Interest expense	13,200
Interest payable		13,200

Interest expense	2,200
Interest payable		2,200

Interest expense	1,100
Interest payable		1,100