On August $15,2025,$ Sheffield Corp. signs a $$212000,6\%,$ twelve$-$month note payable. Which of the following entries correctly

records the accrued interest on December $31,2025?$

Interest Expense

Interest Payable

Interest Expense

Interest Payable

Interest Expense

Interest Payable

O Interest Expense

Interest Payable

$7950\mathrm{.}00$

$7950\mathrm{.}00$

$4240\mathrm{.}00$

$12720\mathrm{.}00$

$12720\mathrm{.}00$

$4770\mathrm{.}00$

$4770\mathrm{.}00$