On September 1, ABC Company borrowed $62,000 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 $930.

b. debit to interest expense of $1,240.

c. debit to interest expense of $3,720.

d. debit to interest expense of $2,790.