Following are selected transactions for Ridge Company.

Mar.	21	Accepted a $9,500, 180-day, 8% note dated March 21 from Tamara Jackson in granting a time extension on her past-due account receivable.
Sept.	17	Jackson dishonors her note when it is presented for payment.
Dec.	31	After exhausting all legal means of collection, Ridge Company writes off Jacksons account against the Allowance for Doubtful Accounts.

First, complete the table below to calculate the interest amounts at September 17. (Use 360 days a year.)

Use the calculated value to prepare your journal entries.