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Question - On September 1, 2020, Bramble Corp. issued a note payable to Fidelity Bank in the amount of $2736000, bearing interest at 12%, and payable in three equal annual principal payments of $912000. On this date, the bank's prime rate was 13%. The first payment for interest and principal was made on September 1, 2021. At December 31, 2021, how much Bramble should record accrued interest payable?
a. $118560.
b. $72960.
c. $237120.
d. $109440.
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