The following transactions are from Ohim Company. Note: Use 360 days a year. Year 1 December 16 Accepted a (n)$12,400,60-day, 98 note in granting Danny Todd a time extension on his past-due account receivable. December 31 Made an adjusting entry to record the accrued interest on the Todd note. Year 2 February 14 Received Todd's payment of principal and interest on the note dated December 16 . March 2 Accepted a (n)$6,500,98,90-day note in granting a time extension on the pastdue account receivable from Midnight Company. March 17 Accepted a $3,900,30-day, 78 note in granting Ava Privet a time extension on her past-due account receivable. April 16 Privet dishonored her note. May 31 Midnight Company dishonored its note. August 7 Rccepted a(n) $7,950,90-day, 98 note in granting a time extension on the pastdue account receivable of Mulan company. september 3 recepted a $2,260,60-day, 11 k note in granting Noah Carson a time extension on his past-due account receivable. November 2 Received payment of principal plus interest from Carson for the september 3 note. November 5 Received payment of principal plus interest from Mulan for the August 7 note. December 1 Wrote off the Privet account against the Allowance for Doubtful Accounts. If Ohim pledged its receivables as security for a loan from the bank, where on the financlal statements does it disclose this pledge of recelvables