The following transactions are from Ohlm Company.

Note: Use $360$ deys o yeer.

Year $1$

December $16$ Accepted $a(n)$$$13,406,60-$day, $7\%$ 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.

Yeer $2$

February $14$ Received Todd's payment of principal and interest an the nate dated Decenber $16.$

March $2$ Accepted $a(n)$$$7,900,7\%,90-$day note in granting a time extension on the past$-$due account receivable from Midnight Company.

March $17$ Accepted a $$3,800,30-$day, $7\%$ 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 $7$ Accepted $a(n)$$$7,450,90-$day, $9\%$ note in granting a time extenision on the past$-$due account receivable of Mulan Company. September $3$ Accepted a $$2,150,66-$day, $8\%$ 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.

Required:

$1-$e$.$ First, complete the table below to calculate the interest amount at December $31,$ Year $1.$

$1-$b$.$ Use the calculated value to prepare your journal entries for Year $1$ transactions.

$1-$c$.$ First, complete the table below to calculate the interest amounts.

$1.$d$.$ Use those calculated values to prepare your journal entries for Year $2$ transactions.

$2.$ If Ohlm pledged its receivables as security for a loan from the bank, where on the financial statements does it disclose this pledge of receivables?

Complete this question by entering your answers in the tabs below.

$\backslash$table$[[$Required $1$A$,$Required $1$B$,$Required $1$C$,$Required $1$D$]]$

If Ohlm pledged its receivables as security for a loan from the bank, where on the financial statements does it disclose this pledge of receivables?

The pledge of receivables is shown in the