On July 1, 2025, a firm issued $200,000 of 9% bonds. The bonds were dated March 1, 2025. Maturity date is 3/1/30. Interest is paid semi-annually on March 1 and September 1. Straight-line amortization is used. A total of $210,500 in cash was received, which included accrued interest. What appears as Interest Payable on the 12/31/25 balance sheet? Select one: O a. $9,000 O b. $6,000 Oc. $12,000 O d. $3,000 Oe. $15,000