On September 1, Sky Mountain Co. borrowed $61,000 on a 6%, 9-month note payable to Coast National Bank. Given no previous adjusting entries have been recorded, Sky Mountain's adjusting entry four months later at December 31 would include a:

• debit to Interest Expense of $2,745.

• debit to Interest Expense of $3,660.

• debit to Interest Expense of $915.

• debit to Interest Expense of $1,220.