How do you enter Interest due on Directors Loan on the Trial Balance?

Prepare an unadjusted trial balance:

Accounts payable: 28,000
Accounts receivable:6,250
Capital stock: 50,000
Cash: ?
Dividens: 30,000
Fees earned: 465,000
Ins. Exp: 9,000
Land: 127,500
Misc. expen: 13,350
Notes payable: 60,000
Prepaid ins.: 4,500
Rent expen: 90,000
Retained earnings: 79.850
Supplies: 3,150
Supplies expen: 11,850
Unearned rent: 13,500
Utilities expen: 62,250
Wages expen: 262,500
The balance of the cash account has been intentionally omitted

Where is the Accrued Interest on Loan?