On October 1, 2021, Sunset & Vine Wine Shoppe borrows $150,000 from the High Country Bank on a 3-month, $150,000, 4% note. Use the following tabular analysis to record the payment of the note and accrued inter-st on January 1, 2022: Assets Liabilities Stockholders' Equity Notes Cash Oct 1, 2021 150.000 Dec 31,2021 Payable 150,000 Interest Accounts Common + Payable Payable Stock . Retained Earnings Rev Exp Div 1,500 1,500 Jan 1, 2022 Decrease to Notes Payable and to Cash for $151,500. Decrease to Notes Payable for $150,000, decrease to Interest Payable for $1,500, and a decrease to Cash for $151,500. Decrease to Notes Payable for $150,000, and a decrease to Interest Payable for $6,000 and a decrease to Cash for $156,000. Decrease to Notes Payable for $150,000, an increase to Interest Expense for $1,500 and a decrease to Cash for $151,500