On September $1,$ Sky Mountain Co$.$ borrowed $$53,000$ on a $6\%,9-$month note payable to Coast National Bank. Given no previous adjusting entries have

been recorded, Sky Mountain's adjusting entry four months later at December $31$ would include a:

Multiple Choice

debit to Interest Expense of $$795.$

debit to Interest Expense of $$1,060.$

debit to Interest Expense of $$3,180.$

debit to Interest Expense of $$2,385.$