December $3$: Byte purchased a Ricoh Color Copier for $$5,200\mathrm{.}00.$ Byte paid $10\%$ in cash and signed a three$-$year note for the remaining balance. Interest at a rate of $6\%$ a year will be paid semiannually.

The interest on the note for the Ricoh Color Copier will be paid every six months. Record the December accrued interest on the note payable for the Ricoh copier purchased on December $1$ for $$5200.$