Notes Payable

Alex has noticed a problem with the balance showing in the Notes payable account, according to a statement sent by the Bank the notes in question has a remaining balance 75,000.00 while the G/L shows a $64,000.00 balance. In researching this ALEX finds that the $3,000.00 per month payment was coded entirely to Notes payable and no entry was made to Interest Expense. What entry should ALEX make to correct this:
Debit Note payable 24,000.00 and Credit Interest Exp. 24,000.00
Debit Interest Exp. 24,000 and Credit Notes payable 24,000.00
Debit Notes payable 12,000.00 and Credit Interest Exp. 12,000.00
Debit Interest Exp. 12,000.00 and Credit Notes payable 12,000.00
Debit Interest Exp. 36,000.00 and Credit Notes payable 36,000.00