we have been provided with the following information

On October 1, 2015, Attra Inc. borrows $216,000 on a three-year note

company to pay 6% interest on March 31 and September 30. ,

On December 31, 2015, the adjusting entry to accrue interest on the note should debit

Interest that has occurred, but has not been paid as of a balance sheet date, is referred to as accrued interest. Under the accrual basis of accounting, the amount that has occurred but is unpaid should be recorded with a debit to Interest Expense and a credit to the current liability Interest Payable.

So entry will be as follow