On April $1,2013,$ a firm borrows $12,000$ at an annual interest rate of $10\%$ with payments required semiannually on September $30$ and March $31.$ How much interest payable and how much interest expense should appear on the firm's books at the end of the firm's fiscal year, December $31,2014?$

PS : espacially how to calculate because we go from $2013$ to $2014$

Thank you

Interest expense: Blank $1$

Interest payable: Blank $2$