please help, thank you so much

On March 1, 2018, a firm issued $200,000 of 9% bonds. The bonds were dated January 1, 2018. Maturity date is 1/1/23. Interest is paid annually on January 1. Straight-line amortization is used. A total of $210, 500 in cash was received, which included accrued interest. What appears as Interest Payable on the 12/31/18 balance sheet? Select one: a. $15, 828 b. $13, 448 c. $18,000 d. $19, 552 e. $15,000