Brooks Inc. issued a $220,000, six-month, 6% note to purchase equipment on August 1, 2022. Brooks Inc's fiscal year end is September 30. The journal entry to record unpaid, accrued interest as of September 30, 2022 is:
Interest expense
6,600
Interest payable
6,600
Interest expense
13,200
Interest payable
13,200
Interest expense
2,200
Interest payable
2,200
Interest expense
1,100
Interest payable
1,100