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On October 1, 2018, Highview Company borrows $20,000 on a one-year note that requires the company to pay 5% interest on March 31 and September

On October 1, 2018, Highview Company borrows $20,000 on a one-year note that requires the company to pay 5% interest on March 31 and September 30. On March 31, 2019, the adjusting entry to accrue interest on the note should debit:

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