Teal Mountain Industries borrows $$23200$ at $9\%$ annual interest for six months on October $1,2025.$ Which is the appropriate entry to accrue interest if Teal Mountain has a December $31,2025,$ year$-$end?

Interest Expense

$2088$

Interest Payable

$2088$

Interest Expense

$2088$

Notes Payable

$2088$

Interest Expense

$522$

Notes Payable

$522$

Interest Expense

$522$

Interest Payable

$522$