Can someone explain how to get the answer providing formulas and calculations? Thank you

182) On November 1, 2018, ABC signed a $100,000, 6%, six-month note payable with the amount borrowed plus accrued interest due six months later on May 1,2019. ABC should report interest payable at December 31,2018, in the amount of: A) S0. B) $1,000 C) $2,000 D) $3,000