On September 1, 2020, Bramble Corp. issued a note payable to Fidelity Bank in the amount of $2736000, bearing interest at 12%, and payable in three equal annual principal payments of $912000. On this date, the bank's prime rate was 13%. The first payment for interest and principal was made on September 1, 2021. At December 31, 2021, Bramble should record accrued interest payable of

$118560.

$72960.

$237120.

$109440.