On January 1 of the current year, Sam borrows $130,000, pledging the assets of his business as collateral. He immediately deposits the money in an interest-bearing checking account. Sam already had $40,000 in this account. On April 1, Sam invests $120,900 in a limited real estate partnership. On July 1, he buys a new ski boat for $20,000. On August 1, he makes a $10,000 capital contribution to his unincorporated business. Sam repays $90,000 of the loan on November 30 of the current year. Requirement Classify Sam's interest expense for the year. (Enter the dates in chronological order. Round the percentages to two decimal places (XX.XX%). If an input field is not used in the table leave the input field empty; do not select a label or enter a zero.) From TO Category of interest Percentage