Holiday Gifts signs a three$-$month note payable to help finance increases in inventory for the holiday shopping season. The note is signed on November $1$ in the amount of $$76400$ with annual interest of $9\%.$ What is the adjusting entry to be made on December $31$ for the interest expense accrued to that date, if no entries have been made previously for the interest?

Interest Expense $,1719$

Interest Payable $1719$

Interest Expense $,1146$

Cash

$1146$

Interest Expense $,1146$

Interest Payable $1146$

Interest Expense $,1146$

Notes Payable $1146$