3 Question 21 21. On September 1, 2020, Halley Co. issued a note payable to Fidelity Bank in the amo $2,700,000, bearing interest at 10%, and payable in three equal annual principal pa $900,000. On this date, the bank's prime rate was 11%. The first payment for intere principal was made on September 1, 2021. At December 31, 2021, Halley should re interest payable of O a. $99,000 O b. $90,000 O c. $60,000 O d. $198,000