Following are the selected transactions of Danica Company for 2015 and 2016.

2015
Dec.		13		Accepted a $26,000, 45-day, 8% 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.

2016
Jan.		27		Received Lee's payment for principal and interest on the note dated December 13.
Mar.		3		Accepted a $20,000, 8%, 90-day note dated March 3 in granting a time extension on the past-due account receivable of Tomas Company.
		17		Accepted a $18,000, 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. Round your final answers to nearest whole dollar. Use 360 days a year.)

M. Lee Note:

Tomas Co Note:

H. Cheng Note:

Use those calculated values to prepare your journal entries.