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On October 1, 2015, Attra Inc. borrows $216,000 on a three-year note that requires the company to pay 6% interest on March 31 and September

On October 1, 2015, Attra Inc. borrows $216,000 on a three-year note that requires the company to pay 6% interest on March 31 and September 30. On December 31, 2015, the adjusting entry to accrue interest on the note should debit:

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