On September 1, ABC Company borrowed $55,000 on a 6%, 9 month 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:

A.debit to interest expense of $825.

B.debit to interest expense of $1,100.

C.debit to interest expense of $3,300.

D.debit to interest expense of $2,475