On October 1, 2021, Highview Comparly borrows $360,000 on a three-year note that requires the company to pay 6% interest on March 31 and September 30. On December 31, 2021, the adjusting entry to accrue interest on the note should debit Interest Expense and credit Interest Payable for $5,400. O Interest Payable and credit Interest Expense for $5,400. O Interest Expense and credit Cash for $10,800. O Interest Expense and credit Interest Payable for $10,800. O none of the above