Following are selected transactions Danica Company for 2014 and 2015.

2014

Dec.	13	Accepted a $14,000, 45-day, 10% note dated December 13 in granting Miranda Lee a time extension on her past-due account receivable.
	31	Prepared an adjusting entry to record the accrued interest on the Lee note.

2015

Jan.	27	Received Lee's payment for principal and interest on the note dated December 13.
Mar.	3	Accepted a $8,000, 6%, 90-day note dated March 3 in granting a time extension on the past-due account receivable of Tomas Company.
	17	Accepted a $6,000, 30-day, 10% note dated March 17 in granting H. Cheng a time extension on his past-due account receivable.
Apr.	16	H. Cheng dishonors his note when presented for payment.
May	1	Wrote off the H. Cheng account against the Allowance for Doubtful Accounts.
June	1	Received the Tomas payment for principal and interest on the note dated March 3.

First, complete the table below to calculate the interest amounts.(Do not round intermediate calculations and round your final answer to nearest whole dollar. Use 360 days a year.)

Notes and Journal entry attached below