On September 1, 2018, Daylight Donuts signed a $271,000, 9%, six-month note payable with the amount borrowed plus accrued interest due six months later on March 1, 2019. Daylight Donuts should report interest payable at December 31, 2018, in the amount of (Do not round your intermediate calculations): $12.195 $8,130 O so $0 O $4,065