Splish Brothers Industries borrows $22400 at 6% annual interest for six months on October 1, 2022. Which is the appropriate entry to accrue interest if Splish Brothers employs a December 31, 2022, fiscal year? Dr Interest Expense $1344 Cr Interest Payable $1344 Dr Interest Expense $336 Cr Notes Payable $336 Dr Notes Payable $1344 Cr Interest Payable $1344 Dr Interest Expense $336 Cr Interest Payable $336