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

Sept. 1		Issued a $15,600 note to Pippen to purchase inventory. The 3-month note payable bears interest of 7% and is due December 1. (Grouper uses a perpetual inventory system.)
Sept. 30		Recorded accrued interest for the Pippen note.
Oct. 1		Issued a $22,800, 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. 31		Recorded accrued interest for the Pippen note and the Prime Bank note.
Nov. 1		Issued a $30,000 note and paid $9,300 cash to purchase a vehicle to transport clients to nearby climbing sites as part of a new series of climbing classes. This note bears interest of 8% and matures in 12 months.
Nov. 30		Recorded accrued interest for the Pippen note, the Prime Bank note, and the vehicle note.
Dec. 1		Paid principal and interest on the Pippen note.
Dec. 31		Recorded accrued interest for the Prime Bank note and the vehicle note.

GROUPER CORPORATION Balance Sheet (Partial) December 31, 2017 Current Liabilities Notes Payable Interest Payable How much interest expense relating to notes payable did Grouper incur during the year? Interest expense incurred during the year GROUPER CORPORATION Balance Sheet (Partial) December 31, 2017 Current Liabilities Notes Payable Interest Payable How much interest expense relating to notes payable did Grouper incur during the year? Interest expense incurred during the year