On Oct 1, 2021 Bianca Inc signed a 1-year $75,000 note payable from Prime National Bank The loan plus 4% interest is to be repaid on Sept 30, 2022 Bianca's year-end is December 31 in its 2021 financial statements, Bianca will record an interest expense of O a $1,000 Ob $3,000 O c $250 Od $750 e $3,375