5月1日,光明公司向工商银行借入短期借款500 000元,期限5个月,年利率为3.0%,每季度付息一次,光明公司已将借入的资金存入银行。则5月31日光明公司短期借款的本月利息费用时,应借记( )。On May 1st, Guangming Company borrowed 500,000 yuan from ICBC for a period of five months with an annual interest rate of 3.0% paid quarterly . GuangMing Company has deposited the borrowed funds into the bank. On May 31th , GuangMingCompany shall charge the monthly interest expenses for short-term loans, and it should be debited to ( ).