heffield Corp. borrows $21200 at 7% annual interest for six months on October 1st, 2017. Which is the appropriate entry to accrue interest if Baden employs a December 31st, 2017, fiscal year? O Interest Expense $371 Interest Payable $371 O Interest Expense $1484 Interest Payable $1484 O Interest Expense $371 Notes Payable $371 O Notes Payable $1484 Interest Payable $1484