On November 1, Carter Company signed a 120-day, 10% note payable, with a face value of $11,700. What is the adjusting entry for the accrued interest at December 31 on the note? (Use 360 days a year.) No journal entry required. Debit interest expense, $130; credit interest payable, $130. Debit interest expense, $195; credit interest payable, $195. Debit interest expense, $260; credit interest payable, $260. Debit interest expense, $390; credit interest payable, $390