OS 3.17 Preparing a notes payable accrual LO4 Pradeep has agreed to pay to BancoNational $10,000 plus interest of $400 on June 30, 2023. The interest represents 8% of $10,000 for half of a year (January 1 through June 30). a. What is the journal entry to record the new borrowing? b. What is the journal entry to record the interest expense after six months? e. What is the journal entry to record the interest expense and payable after nine months? (Assume no payment was made at month six.) optries (annual)-accrued salarles expense LO4