On October 1, 2021, Oberley Corporation loans one of its employees $40,000 and accepts a 12 month, 9% note receivable. Calculate the amount of interest revenue Oberley will recognize in 2021 and 2022 Year Interest Revenue 2021 2022 At the end of the year, Brinkley Incorporated's balance of Allowance for Uncollectible Accounts is $4,000 (credio before adjustment The company estimates future uncollectible accounts to be 3% of credit sales for the year. Credit sales for the year total $135,000. What is the adjustment Brinkley would record for Allowance for Uncollectible Accounts using the percentage of credit-sales method? (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.)