(d) At 30 June 2002 a company had Klm 8% loan notes in issue, interest being paid half- yearly on 30 June and 31 December. On 30 September 2002 the company redeemed K250, 000 of these loan notes at par, paying interest due to that date. On 1 April 2003 the company issued K500, 000 7% loan notes, interest payable half-yearly on 31 March and 30 September. Calculate the figure should appear in the company's statement of comprehensive income for interest payable in the year ended 30 June 2003