Why are you multiplying by 4%. isnt it suppose to be 5%?

Date Account Title Debit Credit 2019 Dec-31 Depreciation Expense $ 5,688 Accumulated Depreciation-Building $ 5,688 To record Dep. Expens for 9 months (224,600 - 35,000) x 0.04 x 9/12 =5,688 Dec-31 Interest Expense $ 9,720 Cash $ 9,720 To record interest Expens for 9 months.