_{9-13 LO P4}

Following are selected transactions for Vitalo Company.

Nov.1Accepted a $7,000, 180-day, 7% note dated November 1 from Kelly White in granting a time extension on her past-due account receivable.Dec.31Adjusted the year-end accounts for the accrued interest earned on the White note.Apr.30White honored her note when presented for payment; February has 28 days for the current year.

Complete the table to calculate the interest amounts at December 31^stand April 30^thand use those calculated values to prepare journal entries (assume that no reversing entries are recorded).(Do not round intermediate calculations. Use 360 days a year.)