A ($ 10,000,9) percent, one-year note payable was issued on July 31. The balance sheet at December

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A $\$ 10,000,9$ percent, one-year note payable was issued on July 31. The balance sheet at December 31 will report interest payable of

a. $\$ 0$ because the interest is not due yet

b. $\$ 522. 74$

c. $\$ 375$

d. $\$ 900$

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