wildhorse co. borrows $21600 at 5% annual interest for six months on october 1st, 2017. which is the appropriate entry to accrue interest if baden employs a december 31st, 2017, fiscal year? select answer from the options below a) interest expense $270 interest payable $270 b) notes payable $1080 interest payable $1080 c) interest expense $270 notes payable $270 d) interest expense $1080 interest payable $1080