Following are selected transactions for Magda Company. Nov. 1 Accepted a $4,000, 180-day, 8% note dated November 1 from Kamel Walid in granting a time extension on her past-due account receivable. Dec. 31 Adjusted the year-end accounts for the accrued interest earned on the Walid note. Apr. 30 Walid honors her note when presented for payment; February has 28 days for the current year. First, complete the table below to calculate the interest amounts at December 31st and April 30th. (Use 360 days a year.) Principal Rate (%) Time Total interest November 1 January 1 Total Through Maturity Through December 31 Through April 30