1. Calculate and record journal entries for the interest expense for the stub period Dec 31 as well as for each month of Q1 '22.

Cresent Tree Term Loan Loan Amount 6700000 Term 5 Years, Year 1 is Interest only Rate 4.97% 2% prepayment penality #Days in Month No. Month End Date Payment Date Payment Interest Principal Balance Current Portion of LT Debt LT Debt Change in Current Position 13 1 2 2 31 - 12/23/2021 12/31/2021 1/31/2022 2/28/2022 3/31/2022 4/30/2022 12/24/2021 1/7/2022 $12,024.64 $ 2/7/2022 $40,698.78 $ 28,674.14 $ 3/7/2022 $25,899.22 $25,899.22 $ 4/7/2022 $28,674.14 $28,674.14 $ 5/7/2022 $27,749.17 $27,749.17 $ $ 6,700,000.00 $ 6,700,000.00 $ 6,700,000.00 $ 6,700,000.00 $ 6,700,000.00 $ 6,700,000.00 $ $ $ $ $ $ $ $ $ $ 6,700,000.00 $6,700,000.00 $ 6,700,000.00 82,536.82 $ 617,463.18 162,651.96 $6,537,348.04 244,012.49 $6,455,987.51 28 3 $ $ $ $ $ 31 4 82,536.82 80,115.14 81,360.53 30 5