USE THE FOLLOWING INFORMATION FOR THE NEXT 12 QUESTIONS: Motown signs a Note Payable with BeSolvent Bank and has the following information regarding this transaction: One year note payable singed on 9/1/20x3 One year note payable amount borrowed = $285,000 Annual Interest Rate = 3.00% First interest payment is due and PAID on 11/1/20X3 Second interest payment is due and WILL BE PAID along with the principal repayment on 9/1/20X4 ASSUME ENTIRE PRINCIPAL IS PAID ATE MATURITY (balloon payment). The following journal entry was made on 9/1/20X3: Cash $285,000 Note Payable $285,000 Consider the adjusting journal entry required on 12/31/X3 to record the interest that is due on 9/1/X4. The entry has what impact on NET INCOME? INPUT AN AMOUNT. DO NOT USE NEGATIVE NUMBERS. IF APPLICABLE INPUT THE NUMBER ZERO (0) Regarding the question above NET INCOME increases decreases is not impacted