On October $1,$ Crane's Painting Service borrows $$162000$ from National Bank on a $3-$month, $$162000,9\%$ note. Crane's Painting

Service's adjustment on December $31$ before financial statements are prepared includes a$($n$)$

increase to Interest Expense and an increase to Notes Payable for $$3645.$

decrease to Interest Payable and a decrease to Interest Expense for $$3645.$

increase to Interest Expense and an increase to Interest Payable for $$3645.$

increase to Interest Expense and an increase to Interest Payable for $$14580.$