McCann Manufacturing borrows $45,000 at 9% annual interest for eight months on February 1st, 2022. Which is the appropriate entry to accrue interest if McCann employs a June 30th, 2022, fiscal year? In the choices below, as per convention, debits are listed first followed by credits. Interest Expense $4,050 Interest Payable $4,050 O Interest Expense $337,50 Interest Payable $337.50 O Interest Expense $1,687.50 Interest Payable $1,687.50 Interest Expense $2,700 Interest Payable $2,700