On October 1, Sunland's Carpet Service borrows $347000 from First National Bank on a 4-month, $347000, 9% note. What entry must Sunland's Carpet Service make on December 31 before financial statements are prepared?

Interest Expense	10410
Notes Payable		10410

Interest Payable	10410
Interest Expense		10410

Interest Expense	10410
Interest Payable		10410

Interest Expense	31230
Interest Payable		31230