Jordons, Inc. borrowed $364,000 from 1st Star Bank on Sept. 1, 2020. The loan stipulates that the interest rate is 6% annually, with the interest payable on the first day of each month, beginning Oct. 1, 2020. Jordon pays the interest, with cash, on the dates the interest is due. How much will Jordons, Inc. report on its December 31, 2020 balance sheet for interest payable (assume full months, i.e., do not compute interest per day)? a) $0 b) $21,840 c) $1,820 d) $7,280 e) $3,640