On October 1, Sam's Painting Service borrows $150,000 from National Bank on a 3-month, $150,000, 4% note. Maturity date is January 1, the following year. What entry must Sam's Painting Service make on December 31 before financial statements are prepared? 6,000 Interest Expense Interest Payable 6,000 1,500 O Interest Expense Interest Payable 1,500 1,500 O Interest Payable Interest Expense 1,500 1,500 O Interest Expense Notes Payable 1,500