Following are transactions for Vitalo Company.

Nov.		1		Accepted a $15,000, 180-day, 8% note 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 honored her note when presented for payment.

Complete the table to calculate the interest amounts at December 31^st and April 30^th and use those calculated values to prepare your journal entries. (Do not round intermediate calculations. Use 360 days a year.)