Edson Corp. signed a three-month, zero-interest-bearing note on November 1, 2011 for the purchase of $150,000 of inventory. The face value of the note was $153,000. Edson used a Discount on Note Payable account to initially record the note and the discount will be amortized equally over the 3-month period. What is the adjusting entry made at December 31, 2011?