A company that operates a resort hotel has a monthly mortgage payment of $8,000. The last payment was made on December 15, 2013 and the next payment will be made on January 15,2014. This payment will consist of $6,500 applicable ot the premium and $1, towards the interst. Prepare an adjusting entry to record the interest accrued between December 16th and the end of 2013. (HINT USE half of the interest from the January 2014 payment.)