On November $1,2025,$ Ashton, Inc. purchased merchandise inventory for $$31,000\mathrm{.}00$ by signing a note payable. The note is for $6$ months and bears interest at a rate of $4\%.$ The journal entry to record the accrued interest expense on December $31,2025$ would be: $($Do not round intermediary calculations, and round the final answer to the nearest dollar.$)$

$$ A$.$ Interest Payable Interest Expense

B$.$ Interest Payable Interest Expense

C$.$ Interest Expense Interest Payable

$$ D$.$ Interest Expense Interest Payable

$\backslash$table$[[207,207],[620,620],[207,207],[620,620]]$