for the second transaction I did 21,900 times 9% times 120 divided by 365 and got 648, but it tells me I got it wrong? can you explain how the answer was 162?? I don't understand. thank you.

On December 1 , Klaus Corporation accepted a 120-day, 9%,$21,900 note receivable from J. Summers in exchange for his account receivable. Read the requirements. Requirement 2. Journalize the adjusting entry needed on December 31 to accrue interest revenue. Round to the nearest dollar. (Record debits first, then credits. Select the explanation on the last line of the journal entry table. For notes stated in days, use a 365 day year.)