question $21$: Baker Incorporated acquired equipment from the manufacturer on $10/1/2024$ and gave a noninterest$-$bearing note in exchange. Baker is obligated to pay $$918,000$ on $4/1/2025$ to satisfy the obligation in full. If Baker accrued interest of $$9,000$ on the note in its $2024$ year$-$end financial statements, what is its imputed annual interest rate?