On September 1, 2021, Espresso Corp. issued a $1,800,000, 12% note to Big 5 Bank, payable in three equal annual principal payments of $600,000. On this date, the bank's prime rate was 11%. The first payment for interest and principal was made on September 1, 2022. At December 31, 2022, Espresso should record accrued interest payable of Select one: a. $ 44,000 O b. $72.000 O c. $ 66,000 Od. $ 48,000 follows