Question 12 0.5 pts A company borrowed money from a bank by signing a three-year note payable in the amount of $18,000 on September 1. The note requires the company to pay interest at an annual rate of 9%. The company records adjusting entries on December 31. The adjusting entry that the company should record for accrued interest on December 31 of the same year would include a debit to interest expense for $1.620. $4.860. $540 O$1.500 $640.