Required information [The following information applies to the questions displayed below.] Agrico Inc. accepted a 10-month, 10\% (annual rate), $5,850 note from one of its customers on May 15, 2019; interest is payable with the principal at maturity. Required: a-1. Prepare the horizontal model to record the interest earned by Agrico during its year ended December 31, 2019. (Use amounts with + for increases and amounts with - for decreases. Do not round your intermediate calculation. Round your final answers to wo decimal places.)