On September 1, 2020, Vaughn Manufacturing issued a note payable to Fidelity Bank in the amount of $2697000, bearing interest at 9%, and payable in three equal annual principal payments of $899000. On this date, the bank's prime rate was 10%. The first payment for interest and principal was made on September 1, 2021. At December 31, 2021, Vaughn should record accrued interest payable of $89900. $53940. $80910. $179800