13. On October 1, a $30,000, 6%, 3-year installment note payable is issued by a company. The note requires equal payments of principal plus accrued interest be paid at the end of each year on September 30. The present value of an annuity factor for 3 years at 6% is 2.6730. The payment will be: A. $10,000.00. B. $11,223.34. C. $10,800.00. D. $10,400.00. E. $1,223.34.