On August 15^th, 2017, Whispering Winds Corp. signs a $184000, 7%, twelve-month note payable. Journalize the entry to accrue interest on December 31^st, 2017.

Interest Expense $4293.33 Interest Payable $4293.33

Interest Expense $12880 Interest Payable $12880

Interest Expense $4830 Interest Payable $4830

Interest Expense $8050 Interest Payable $8050