44 A$10,000, 90-day 12% note payable was issued on November 1, Year 1. What is the amount of the accrued interest on December 31, Year 1? O $300 O $1,200 O $150 O $200 Question 45 A $10,000, 90-day 12% note payable was issued on November 1, Year 1. What is the amount of interest expense recorded on the maturity date? O $100 O $300 O $200 O $1,200