Question: Cupling Enterprises borrowed $6,000 from Escada Bank on October 1, 2012. At that time, the company made the appropriate journal entry; however, no other journal

Cupling Enterprises borrowed $6,000 from Escada Bank on October 1, 2012. At that time, the company made the appropriate journal entry; however, no other journal entry pertaining to the note has been made. Given that the bank is charging interest at a rate of 9%, what adjusting entry is necessary as of Cupling Enterprise's year-end date of December 31, 2012?

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