im trying to figure out the equation to solve prolems like this so i can understand how to do it on my own. if you could create a step by step of the equation id really appreciate it$!$

a promissor note dated dec $12021$ bearing interest at a rate of $8\%$ and due in $60$ days is sent to a creditor. the face value of the note is $10,000.$ the entry for accrued interest at december $312012$ by the issuer of the note includes a$-$

a$-$debit to interest expense of $67$$

b$-$ credit to interest payable of $133$$

c$-$ credit to interst expense $67$$

d$-$ debit to interest payable of $133$$