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Barta, a bank customer, received a loan for $ 7 8 , 0 0 0 in exchange for a 7 - month, 9 % note

Barta, a bank customer, received a loan for $78,000 in exchange for a 7-month, 9% note on October 1, Year 1. The note is due on April 30, Year 2.
If the banks accounting period ends on December 31 each year, how much interest revenue from this note should be recognized by the bank in the years Year 1 and Year 2?

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