The following transactions are from Ohlm Company. (Use 360 days a year.) Year 1 December 16 Accepted a(n)$13,800,60-day, 8\% 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)$7,000,8%,90-day note in granting a time extension on the past-due account receivable from Midnight Company. March 17 Accepted a \$3,900, 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) \$7,900, 90-day, 8\% note in granting a time extension on the past-due account receivable of Mulan Company. September 3 Accepted a $3,090, 60-day, 11% 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-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 entrles for Year 2 transactions. 2. If Ohlm pledged its recelvables as security for a loan from the bank, where on the financial statements does it disclose this pledge of recelvables