Arlington has a debt service fund which it uses to pay the principal and interest on its $2,000,000 of general long-term debt. Interest at 5 percent is due on October 1 and April 1. On October 1, 2008, and April 1, 2009, Arlington's debt service fund paid $50,000 of interest due on its bonds. On the balance sheet prepared on June 30, 2009, for Arlington's debt service fund, interest payable should be reported at: A. $0. B. $16,667. C. $25,000 D. $50,000.