Accrued Interest Payable

Compute the interest accrued on each of the following notes payable owed by Galloway, Inc., on December $31$:

Use $360$ days for calculations and round the nearest dollar.

$\backslash$table$[[$Lender$,$Date of Note,Principal,Interest Rate,$(\%),$Term$],[$Barton$,\frac{12}{4},$$$12,000,12,150$ days,$],[$Lawson$,\frac{12}{13},14,000,10,90$ days,$],[$Riley$,\frac{12}{19},15,000,11,90$ days,$]]$

$\backslash$table$[[$Lender$,$Accrued Interes$],[$Barton$,60=$