On October 1, 2018, Highview Company borrows $205,000 on a three-year note that requires the company to pay 8% interest on March 31 and September 30. On December 31, 2018, the adjusting entry to accrue interest on the note should debit: Multiple Choice 0 Interest Payable and credit Interest Expense for $4,100. 0 Interest Expense and credit Cash for $8,200. () Interest Expense and credit Interest Payable for $8,200. ) Interest Expense and credit Interest Payable for $4.100