Outer Armour $($OA$)$ is a company that sells high quality outerwear. OA has accepted two notes receivables from customers and has a December $31,2023$ year$-$end.

Note Receivable A On September $1,2023,$ OA accepted a $$620,000,6$ months note receivable with an interest rate of $6\%.$ Interest and the principal balance are due at maturity.

Note Receivable B On October $31,2023,$ OA accepted a $$360,000$ note receivable with an interest rate of $4\mathrm{.}5\%.$ Interest is paid the first day of each following month and the principal is due at maturity on June $30,2021.$

Required:

$1.$ This part of the question is not part of your Connect assignment.

$2.$ How many month$($s$)$ need to be accrued for Notes Receivable A and B as of December $31,2023?$

$3.$ Prepare the adjusting journal entries to accrue the interest for Note Receivable A and Note Receivable B as at December $31,2023.($Round your final answers to the nearest whole dollars.$)$