chang, inc. issued a 120-day note in the amount of $540,000 on december 16 of this year with an annual rate of 5%. what amount of interest has accrued as of december 31 of this year? select one: a. $8,876.72 b. $1,109.59 c. $1,125.00 d. $1,088.72 e. $9,000.00