On September 1, a company borrowed $54,000 by issuing a 3-month notes with an annual interest rate of 8%. On September 30, the company adjusted for one-month of unpaid interest. Requirement: Complete the adjusting entry to accrue interest in September by filling out the account to debit (box 1), the account to credit (box 2), and the adjusting amount (box a) as shown below. Do not abbreviate account titles. The date has been entered. (3 points; one point deducted per error) Date 9/30 Account title Credit (1) ? Debit (a)? (2) ? (a)? Answer (1): AV (2): A (a)