hi, im having trouble figuring out how i get the answer for this qustion. one month of interest had accrud at the rate of 4% per year on 42000 note payable. i onow the anser is interest expense debit 140 and interest payable credit 140. i just have no idea how they got the 140. can someone please explain to me how they got the 140. its qustion e from the picture.

140 e Interest expense Interest payable 140 three years of use, it is expected that the equipment will be scrapped due to technological obsolescence b. Of the $11.400 balance in Uneamed Consulting Revenue, $8,700 had been earned c. The Prepaid Rent account showed a balance of $13,500. This was paid on January 1 of this accounting period and represents six months of rent commencing on the same date d. Accrued wages at January 31 totalled $18,500 e. One month of interest had accrued at the rate of 4% per year on a $42,000 note payable