solve part b t account

Trial Balance December 31, 2019 \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{3}{|c|}{ December 31, 2019} & \multirow{2}{*}{\multicolumn{2}{|c|}{ Adjusted }} \\ \hline & Unadju & & & \\ \hline & Debit & Credit & Debit & Credit \\ \hline Cash & 36,300 & & 36,300 & \\ \hline Accounts Receivable & 66,000 & & 77,550 & \\ \hline Art Supplies | | & 27,720 & & 9,900 & \\ \hline Prepaid Insurance I & 11,055 & & 8,250 & \\ \hline Printing Equipment (4) & 198,000 & & 198,000 & \\ \hline Accumulated Depreciation - Equip 146 & & 92,400 & & 108,900 \\ \hline Accounts Payable DI & & 16,500 & & 16,500 \\ \hline Interest Payable & & 0 & & 495 \\ \hline Notes Payable L & & 16,500 & & 16,500 \\ \hline Unearned Advertising Revenue & & 23,100 & & 18,480 \\ \hline Salaries Payable & & 0 & & 4,290 \\ \hline Fahim, Capital & & 84,150 & & 84,150 \\ \hline Fahim, Drawing g 11 & 39,600 & & 39,600 & \\ \hline Advertising Revenue & & 193,380 & & 209,550 \\ \hline Salaries Expense | & 33,000 & & 37,290 & \\ \hline Insurance Expense & & & 2,805 & \\ \hline Interest Expense & 1,155 & & 1,650 & \\ \hline Depreciation Expense & & & 16,500 & \\ \hline Art Supplies Expense & & & 17,820 & \\ \hline Rent Expense & 13,200 & & 13,200 & \\ \hline Totals: & $426,030 & $426,030 & $458,865 & $458,865 \\ \hline \end{tabular} Fahim Printing Works was founded in January 2015. Attached are adjusted and unadjusted trial balances as of December 31,2019. PART A If the note payable has been outstanding 3 months, calculate the annual interest rate on that note by filling the data in the following formula? Interest = Principal X Rate X Time =$XRATEX/12 RATE = % PART B OR NOT REQUIRED FIELDS