Vahala Inc. s fiscal year ends on December 31, 2005. Vahala provided the following information relating to possible liabilities at December 31, 2005. On September 30, 2005, Vahala Inc. signed a 9-month, 8 percent note due to Chase Bank with a face amount of $300,000 secured by the company s plant assets.What is the amount of accrued interest payable at December 31, 2005?