Outer Armour (OA) is a company that sells high quality outerwear. OA has accepted two notes receivables from customers and has December 31, 2020 year-end. Note Receivable A Note Receivable B. On September 1, 2020, OA accepted a $660,000, 6 months note receivable with an interest rate of 68. Interest and the principal balance are due at maturity. On October 31, 2020, OA accepted a $380,000 note receivable with an interest rate of 4.5%. Interest is paid the first day of each following month and the principal is due at maturity on June 30, 2021. Required: 1. Not available in connect. 2. How many months need to be accrued for Notes Receivable A and B as of December 31, 2020? Note receivable A Note receivable B months months 3. Prepare the adjusting journal entries to accrue the interest for Note Receivable A and Note Receivable B as at December 31, 2020. (Round your final answers to the nearest whole dollars.)