On September 1, ABC Company borrowed $50,000 on a 6%, 9month note payable to XYZ National Bank. Given no previous adjusting entries have been recorded, ABC's adjusting entry four months later at December 31 would include a:

debit to Interest Expense of $3,000.

debit to Interest Expense of $2,250.

debit to Interest Expense of $1,000.

debit to Interest Expense of $750.