Miranda Company borrowed $102.000 cash on September 201 and signed a one-year 4% interest be the required adjusting entry at the end of the December 31, 2016 accounting period? earn note payable. Assume no a usting entres ave been made during the ear. h ofthe l owing would Notes payable Interest expense 102,000 4,080 Cash 06,080 Interest expense 4,080 Interest payable 4,080 OInterest payable 1,360 nterest expense 1.360 Interest expense 1.360 Interest payable 1360