On November 22, 2020 Eastern Investments Inc. settles an outstanding Accounts Payable balance of $4,000 with Banana Phones by agreeing to a 90 day Note Payable at 5%. What is the Interest Expense recorded by Eastern Investments Inc. on December 31? A) $27.95 B $0.55 C) $200.00 D $21.37 E $49.32