On July 1, 2018, a firm issued exist200,000 of 9% bonds. The bonds were dated March 1, 2018. Maturity date is 3/1/23. Interest is paid semi-annually on March 1 and September 1. Straight-line amortization is used. A total of exist210, 500 in cash was received, which included accrued interest. What appears at interest Payable on the 12/31/18 balance sheet? a) exist9,000 b) exist6,000 c) exist12,000 d) exist3,000 e) exist15,000