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Oriole Corporation sells rock-climbing products and also operates an indoor climbing facility for climbing enthusiasts. During the last part of 2022, Oriole had the following transactions related to notes payable. Issueda $15,600 note to Pippen to purchase inventory. The 3-month note payable bears interest of 9% and is due December 1. (Oriole uses a perpetual inventory Sept. 1 system.) Sept. 30 Recorded accrued interest for the Pippen note. Issueda $18,000, 9%, 4-month note to Prime Bank to finance the purchase of a new climbing wall for advanced climbers. The note is due February 1. Oct. 1 Oct. 31 Recorded accrued interest for the Pippen note and the Prime Bank note. Issued a $26,400 note and paid $8,000 cash to purchase a vehicle to transport clients to nearby climbing sites as part of a new series of climbing classes. This note Nov. 1 bears interest of 6% and matures in 12 months. Nov. 30 Recorded accrued interest for the Pippen note, the Prime Bank note, and the vehicle note. Paid principal and interest on the Pippen note. Dec. 1 Dec. 31 Recorded accrued interest for the Prime Bank note and the vehicle note. Account Titles and Explanation Debit Credit Date Sept. 1 15600 Inventory Notes Payable 15600 Sept. 30 Interest Expense 117 Interest Payable 117 Oct. 1 18000 Equipment Notes Payable 18000 Interest Expense Oct. 31 252 Interest Payable 252 Nov. 1 Equipment 34400 Cash 8000 Notes Payable 26400 501 Nov. 30 Interest Expense Interest Payable 501 Notes Payable 15600 Dec. 1 Interest Payable Cash Dec. 31 Interest Expense Interest Payable Post the above entries to the Notes Payable, Interest Payable, and Interest Expense accounts. the question.) Notes Payable 12/1 9/1 15600 15600 10/1 18000 11/1 26400 12/31 Bal. 44400 Interest Expense 9/30 117 10/31 252 11/30 501 12/1 12/31 Bal. Interest Payable 12/1 9/30 117 10/31 252 11/30 501 12/31 Show the balance sheet presentation of notes payable and interest payable at December 31 ORIOLE CORPORATION Balance Sheet (Partial) December 31, 2022 Current Liabilities $ Notes Payable Interest Payable eTextbook and Media List of Accounts X Your answer is incorrect. How much interest expense relating to notes payable did Oriole incur during the year? $ Interest expense incurred during the year