Accrued Interest Payable

The following is a list of outstanding notes payable as of December $31,20-$ :

$\backslash$table$[[$Maker$,$Date of Note,Principal,Interest,Term,No$.$ of Days$],[$B$.$ Jones,$\frac{12}{1}\frac{?}{?}--,$$$1,000,6\%,90$ days,$30],[$M$.$ Aguilar,$\frac{11}{25}\frac{?}{?}--,2,500,6,80,36],[$T$.$ Plant,$\frac{12}{14}\frac{?}{?}--,3,800,7,120,17],[$W$.$ Brand,$\frac{11}{19}\frac{?}{?}--,1,900,8,180,42]]$

Required:

Compute the accrued interest at the end of the year. Assume $360$ days in a vear. Round your intermediate calculations and final answer to the nearest