for its accounts receivable. Round to the nearest dollar.) Pro Analyzing and journalizing notes receivable transactions C2 C3 P4 The following are from Ohlm Company Dec. 16 Accepted a S10.800, 60day, 8% note in granting Danny account receivable. Todd a time extension on his past-due 31 Made an adjusting entry to record the accrued interest on the Todd note. Year 2 Check Feb. 14, Cr interestFeb. 14 Received Todd's payment of principal and interest on the note dated December 16. 2 Revenue, $108 Mar. Accepted a S6, l 00, 8%, 90-day note in granting a time extension on the past due account re- ceivable from Midnight Co. Accepted a S2.400, 30-day, 7% note in granting Ava Privet a time extension on her past-due Privet di Accepted a S7.440, 90-day, 10% note in granting a time extension on the past-due account re. Accepted a $2.100, 60 day, 10% note in granting Noah Carson a time extension on his past-due Received payment of principal plus interest from Carson for the September 3 note. 17 account receivable. Apr. 16 Aug. 7 Sep. 3 her note. Moy 31, Cr Interest Revenue, May 31 Midnight Co. dishonored its note. $122 ceivable of Mulan Co. account receivable. Nov. Nov. 5 Received payment of principal plus interest from Mulan for the August 7 note Dec. I Wrote off the Privet account against the Allowance for Doubtful Accounts. 2 Nov 2, Cr Interest Revenue S35 Required 1. Prepare journal entries to record these transactions and events. Analysis Component 2. Ir Oblm pledged its receivables as security for a loun from the bank, where on the financial statements does it disclose this pledge of receivables