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.

On September $1,2023,$ OA accepted a $$500,000,6$ months note receivable

Note Receivable A with an interest rate of $6\%.$ Interest and the principal balance are due at maturity.

On October $31,2023$; OA accepted a $$300,000$ note receivable with an

Note Receivable B 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:

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

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

$\backslash$table$[[,,],[$Note receivable A$,,$month$($s$)],[$Note receivable B$.,,$month$($s$)]]$

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