On september 1, ABC company borrowed $66,000 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 $990

B) debit to interest expense of $1,320

C) debit to interest expense of $3,960

D) debit to interest expense of $2,970