On October 1, Tamarisk's Accounting Service borrows $73000 from National Bank on a $73000, 3-month, 6% note. What entry must Tamarisk's Accounting Service make on December 31 before financial statements are prepared?

Interest Payable	1095
Interest Expense			1095

Interest Expense	4380
Interest Payable			4380

Interest Expense	1095
Interest Payable			1095

Interest Expense	1095
Notes Payable			1095