The following transactions are from Ohlm Company. (Use 360 days a year.) Year 1 December 16 Accepted a(n) $13,500, 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. Year 2 February 14 Received Todd's payment of principal and interest on the note dated December 16. March 2 Accepted a(n) $6,600, 7%, 9e-day note in granting a tine extension on the past-due account receivable from Midnight Company. March 17 Accepted a $2,800, 30-day, 7% note in granting Ava Privet a tine 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) $7,3ee, e-day, note in granting a tine extension on the past-due account receivable of Mulan Company September 3 Accepted a $3,820, 60-day, 11% note in granting Noah Carson a tine 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: 1-6. 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-e. 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 Onim pledged its receivables as security for a loan from the bank, where on the financial statements does it disclose this pledge of receivables?