Which of the following journal entries would Larkspur Company record on January 31 (the company's year end) given a $12600, 60-month, 6% note payable, which was issued on December 1? Interest is payable the first day of each month, beginning January 1. Interest Expense 63 Interest Payable 63 Interest Expense 126 Interest Payable 126 Interest Expense 63 Notes Payable 63 Interest Payable 126 Interest Expense 126