need help with the tcharts (requirement 3)

Sunny Travel borrowed $68,000 on October 1 , by signing a one-year, 4% note payable to City Bank. Requirements 1. Calculate the amount of interest expense to accrue at December 31 . Round to the nearest dollar. 2. Record the adjusting entry to accrue interest expense at December 31. 3. Post the adjusting entry to the T-accounts of the two accounts affected by the adjustment. Requirement 3. Post the adjusting entry to the T-accounts of the two accounts affected by the adjustment. Post the adjustment to the two accounts using a "Dec. 31" posting reference, and then calculate and enter the ending balance of the accounts using a "Bal." posting reference