On June 1, 2010, Yang Corp. loaned Gant $300,000 on a 12% note, payable in five annual installments of $60,000 beginning January 2, 2011. In connection with this loan, Gant was required to deposit $3,000 in a zero-interest-bearing escrow account. The amount held in escrow is to be returned to Gant after all principal and interest payments have been made. Interest on the note is payable on the first day of each month beginning July 1, 2010. Gant made timely payments through November 1, 2010. On January 2, 2011, Yang received payment of the first principal installment plus all interest due. At December 31, 2010, Yang's interest receivable on the loan to Gant should be ??