please explain!!

Azure Industries borrows $12,000 at 7% annual interest for six months on October 11, 2022. Which is the appropriate adjustment to accrue interest if Azure employs a December 31, 2022 year-end? 43 Adjustments for Accruals Azure Industries borrows $12,000 at 7% annual interest for six months on October 14 2022. Which is the appropriate adjustment to accrue interest if Azure employs a December 319 2022 year-end? Increase Interest Expense $840: Increase Interest Payable $840 Increase Interest Expense $210: Increase Interest Payable $210 Increase Notes Payable $840; Decrease Interest Payable $840 Increase Interest Expense $210Decrease Notes Payable $210