Holiday Gifts signs a three-month note payable to help finance increases in inventory for the Christmas 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? 1146 Interest Expense Interest Payable 1146 1146 Interest Expense Notes Payable 1146 1719 Interest Expense Interest Payable 1719 1146 Interest Expense Cash 1146