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Concord Corporation purchased equipment on November 1, 2020 and gave a 3-month, 12% note with a face value of $73000. The December 31, 2020 adjusting entry is O debit interest Expense and credit interest Payable, $8760. O debit interest Expense and credit Interest Payable, $2190 O debit Interest Expense and credit Interest Payable, $1460. O debit Interest Expense and credit Cash $1460