On July 1, 2018, Ross-Livermore Industries issued nine-month notes in the amount of $800 million. Interest is payable at maturity. Required: Determine the amount of interest expense that should be recorded in a year-end adjusting entry under each of the following independent assumptions: (Enter your answers in millions (i.e., 10,000,000 should be entered as 10).)

Fiscal Year Ends: Principal (million) x Rate x Time = Interest Expense December 31, 2018 $ 800 x 14% x = million September 30, 2018 $ 800 x 10% x = million October 31, 2018 $ 800 x 9% x = million January 31, 2019 $ 800 x 6% x = million