On July $1,$ Orcas Lab issued a $$165,000,12\%,$ eight$-$month note. Interest is payable at maturity. What is the amount of interest expense that should be recorded in a year$-$end adjusting entry if the fiscal year$-$end is $($a$)$ December $31?($b$)$ September $30?$

a$.$ December $31$

b$.$ September $30$