Blue Spruce Corp. signed $a$ $$7200,120-$day note payable $on$ October $1$ that bears interest $atan$ annual rate $of6\%.$ How much will

appear $on$ Blue's income statement for interest expense related $to$ this note $at$ December $31?$

$$144\mathrm{.}00$

$$432\mathrm{.}00$

$$108\mathrm{.}00$

$$4320\mathrm{.}00$