Michelle Anthony is the owner of Anthony Designs. At the end of September, the first month of business, Michelle is preparing the monthly financial statements. On September 1, Anthony Designs borrowed $54000 from a local bank on a five-year term loan. The annual interest rate is 5% and interest is paid monthly on the first of each month. Which of the following reflects the adjusting entry needed at September 30? O Interest Payable Interest Expense Interest Expense Interest Payable 900 225 900 225