On October 1,2012,Archer Sales Borrows $100,000 by Signing a Note $$\begin{array} { | l | l | l | } \hline \quad\quad& \quad&\quad \\\hline & & \\\hline\end{array}$$

Essay

On October 1,2012,Archer Sales borrows $100,000 by signing a note payable.The note is for 6 months and bears interest at a rate of 9%.Please provide the journal entry to accrue interest expense at the end of 2012.
$$\begin{array} { | l | l | l | } \hline \quad\quad& \quad&\quad \\\hline & & \\\hline\end{array}$$