Accrue the interest on the short-term notes receivable. Calculate the interest on each note to the nearest cent, using the 360-day banker`s year. Interest has not been accrued on any of the notes. Make a single journal entry for the total accrued interest receivable on the notes, each rounded to the nearest dollar. Note One: $10,000.00, 14%, 90-day note, dated December 23. Note Two: $25,000, 12%, 60-day note, dated December 28.