SA 9-4 Determine interest to be recorded Entries for notes receivable, including year-end interest adjustment, is as follows: 2011 Dec. 11. Received a $56,000, 45-day, 4.5% noted dated Dec. 11 from Kimberly Co. on account. 31. Recorded an adjusting entry for accrued interest on the note of December 11. 31. Recorded the closing entry for interest revenue. 2012 Jan. 25. Received payment of note and interest from Kimberly Co. Open the Excel file SA9-4. Prepare a spreadsheet to determine the accrued interest on December 31, 20X1, and interest earned on January 25, 20X2. When you have determined the interest calculation, perform a save as, replacing the entire file name with the following: SA9-4_[your first name initial]_[your last