On October 1, Windsor's Accounting Service borrows $84000 from National Bank on a $84000, 3-month, 6% note. What entry must Windsor's Accounting Service make on December 31 before financial statements are prepared?

Interest Payable	1260
Interest Expense			1260

Interest Expense	5040
Interest Payable			5040

Interest Expense	1260
Interest Payable			1260

Interest Expense	1260
Notes Payable			1260