The following transactions are from Ohlm Company. (Use 360 days a year.) Year 1 Dec. 16 Accepted a $13,800, 60-day, 7% note in granting Danny Todd a time extension on his past-due account receivable. 31 Made an adjusting entry to record the accrued interest on the Todd note. Year 2 Feb. 14 Received Todd's payment of principal and interest on the note dated December 16. Mar. 2 Accepted a(n) $6,300,7%, 90-day note in granting a time extension on the past-due account receivable from Midnight Co. 17 Accepted a(n) $2,800, 30-day, 7% note in granting Ava Privet a time extension on her past-due account receivable. Apr. 16 Privet dishonored her note. May 31 Midnight Co. dishonored its note. Aug. 7 Accepted a(n) $7,500, 90-day, 9% note in granting a time extension on the past-due account receivable of Mulan Co. Sep. 3 Accepted a(n) $3,540, 60-day, 9% note in granting Noah Carson a time extension on his past-due account receivable. Nov. 2 Received payment of principal plus interest from Carson for the September 3 note. 5 Received payment of principal plus interest from Mulan for the August 7 note. Dec. 1 Wrote off the Privet account against the Allowance for Doubtful Accounts. Nov. Required: 1-a. 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? No Date General Journal Debit Credit 1 Feb 14 Cash Interest revenue Interest receivable Notes receivableD. Todd 2 Mar 02 Notes receivableMidnight Co Accounts receivableMidnight Co 3 Mar 17 Notes receivable-A Privet Accounts receivable-A Privet 4 Apr 16 Accounts receivable-A Privet Interest revenue Notes receivable-A Privet 6 5 May 31 Accounts receivableMidnight Co Interest revenue Notes receivableMidnight Co 6 Aug 07 Notes receivableMulan Accounts receivable-Mulan 7 Sep 03 Notes receivable-N Carson Accounts receivable-N. Carson 8 Nov 02 Cash Interest revenue Notes receivable-N. Carson 9 Nov 05 Cash Interest revenue Notes receivableMulan 10 Dec 01 Allowance for doubtful accounts Accounts receivable-A Privet