On November $1,2024,$ a company signed a $$116,000,3\%,$ six$-$month note payable with the amount borrowed plus accrued interest due six months later on May $1,2025.$ The company recorded accrued interest on December $31,2024.$ The payment of the note and interest on May $1,2025,$ causes assets to decrease by $$117,740$ and which of the following?