On january $12020$ stranger things issued $$100,000$ face value, $14\%$ bonds for $$124,924$ cash. The bonds mature on December $31,2029.$ Interest is paid semiannually on January $1$ and July $1.$ The market rate is $10\%$ and Stranger Things uses the effective method for recording interest. What amount of accrued interest payable should Stranger Things report in its December $31,2020$ balance sheet?