On September 1, 2021, Kale Corporation signed a 6-month, 12% interest-bearing promissory note for $100,000. Kale's journal entry on December 31, 2021 would include which of the following?
a. Debit interest expense $4,000
b. Credit cash $6,000
c. Debit interest expense $3,000
d. Credit notes payable $4,000