November $1$ Accepted a $$10,000,180-$day, $7\%$ note from Kelly White in granting a time extension on her past$-$due account receivable.

December $31$ Adjusted the year$-$end accounts for the accrued interest earned on the White note.

April $30$ 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.