I bought a notes payable for 5k at 15% with the market rate being 10% for a period of 3 years.

I bought a notes payable for 5k at 15% with the market rate being 10% for a period of 3 years. After recording the acquisition of the note 1/1/2011, and paying the interest on the note annually on 12 /31, what is the adjusting entry for the third year(12/31/13). HOW did they get the answer of Equipment cost 5622 and Interest Expense of 523.