Flint Corporation sells rock-climbing products and also operates an indoor climbing facility for climbing enthusiasts. During the last part of 2017, Flint had the following transactions related to notes payable.

Sept. 1Issued a $16,800note to Pippen to purchase inventory. The3-month note payable bears interest of6% and is due December 1. (Flint uses a perpetual inventory system.)Sept. 30Recorded accrued interest for the Pippen note.Oct. 1Issued a $20,400,10%,4-month note to Prime Bank to finance the purchase of a new climbing wall for advanced climbers. The note is due February 1.Oct. 31Recorded accrued interest for the Pippen note and the Prime Bank note.Nov. 1Issued a $28,800note and paid $8,600cash to purchase a vehicle to transport clients to nearby climbing sites as part of a new series of climbing classes. This note bears interest of6% and matures in12months.Nov. 30Recorded accrued interest for the Pippen note, the Prime Bank note, and the vehicle note.Dec. 1Paid principal and interest on the Pippen note.Dec. 31Recorded accrued interest for the Prime Bank note and the vehicle note.

(a)

Prepare journal entries for the transactions noted above.(Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)

b.Post the above entries to the Notes Payable, Interest Payable, and Interest Expense accounts.(Post entries in the order of journal entries posted in the previous part of the question.)

Notes Payable

Show the balance sheet presentation of notes payable and interest payable at December 31.

December 31, 2017For the Month Ended December 31, 2017For the Year Ended December 31, 2017

How much interest expense relating to notes payable did Flint incur during the year?