Moss County Bank agrees to lend the Carla Vista Co. $440000 on January 1. Carla Vista Co. signs a $440000, 6%, 9-month note. What entry will Carla Vista Co. make to pay off the note and interest at maturity assuming that interest has been accrued to September 30?

Interest Expense	19800
Notes Payable	440000
Cash		459800

Notes Payable	440000
Interest Payable	19800
Cash		459800

Interest Payable	13200
Notes Payable	440000
Interest Expense	6600
Cash		459800

Notes Payable	459800
Cash		459800