Analyzing and Computing Financial Statement Effects of Loan Interest $($FSET$)$

Huddart Company gave a creditor a $90-$day, $8\%$ note payable for $$2,700$ on December $16.$ Record the year$-$end December $31$ accounting adjustment Huddart must make in the financial statement effects template.

Note: Use negative signs with your anfwers, when appropriate.

Note: Select $"$N$/$A$"$ as your answer if a part of the accounting equation is not affected.

Note: Carry all decimals in calculations; round the final answer to the nearest dollar.