On September 1, 2019, Zuhoor Muscat Company borrowed RO 221,100 from a Bank. The note requires principle and annual interest at 12% to be paid on February, 28, 2020. If the fiscal year of the company ends on December 31 each year, then the amount of accrued interest that should be recorded by Zuhoor Muscat Company on December 31, 2019 will be