The following information was taken from the accounting records of JBD company as of December 31, 2020: Inventory $17,000 Accounts Payable 536, 080 Common Stock $72,000 ..... Accounts Receivable $11,000 Retained Earnings $25, 000 (at January 1, 2020) $15,000 Copyright Salaries Expense ... $35,000 Supplies $10, 000 .... Mortgage payable $88, 000 (due March 1, 2040) Land. ... $99,000 Notes Payable $54, 000 (due November 1, 2022) sales Revenue .. S89, 000 Equipment $85,000 ...... Income Tax Expense $18, 000 Cost of Goods sold Salaries Payable $42, 000 ...... Cash ........... Accumulated Depreciation .. Trademark Dividends Interest revenue Additional information: 1) Total current assets at December 31, 2820 are equal to 50% of the total assets at December 31, 2020. 2) 75% of JBD's 2020 net income was paid to stockholders as dividends. 3) Total long-term liabilities at December 31, 2020 are equal to total current liabilities at December 31, 2020. Total equity at December 31, 2820 is equal to 58% of the total liabilities at December 31, 2020. Calculate the balance in the interest revenue account at December 31, 2020.