pPease provide work, so i can follow along and learn. thank you!

On September 1, 2017, Swifty Corporation issued a note payable to Fidelity Bank in the amount of $2720000, bearing interest at 9%, and payable in three equal annual principal payments of $8910o0. On this date, the bank's prime rate was 10%. The first payment for interest and principal was made on September 1, 2018. At December 31, 2018, Swifty should record accrued interest payable of $54870 $182900 $89100 $ 80190