Following are selected transactions for Vitalo Company. Nov. 1 Accepted a exist15,000, 180-day, 5% note dated November 1 from Kelly White 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 White note. Apr. 30 White 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 31^st and April 30^th. (Use 360 days a year.) Use those calculated values to prepare your journal entries (assume that no reversing entries are recorded)