13. On August 1, 2018, the Bartley Corporation issued a 8%, 9 month, $36,000 note payable. What are the amounts of interest expenses recorded in the years 2018 and 2019? $0 in 2018 and $2,160 in 2019. $1,350 in 2018 and $1,080 in 2019. $1,600 in 2018 and $1,280 in 2019. $1,200 in 2018 and $960 in 2019. X