27. Wall Inc. acquired equipment from the manufacturer on 11/1/18 and gave a noninterest-bearing note in exchange. Wall is obligated to pay $463,500 on 5/1/19 to satisfy the obligation in full. If Wall accrued interest expense of $4,500 on the note in its 12/31/2018 financial statements, what is its imputed annual interest rate? Enter your answer in Canvas as a decimal (for example, if you thought the correct answer is 1%, then you should enter .01 in Canvas)