Tyrell Co. entered into the following transacu HIVYO Year 1 Apr. 20 Purchased $39,000 of merchandise on credit from Locust, terms n/30. May 19 Replaced the April 20 account payable to Locust with a 90-day, 99, $35,000 note payable along with paying $4,000 in cash. July 8 Borrowed $69,000 cash from NBR Bank by signing a 120-day, 124, $69,000 note payable. Paid the amount due on the note to Locust at the maturity date. Paid the amount due on the note to NBR Bank at the maturity date. Nov. 28 Borrowed $33,000 cash from Fargo Bank by signing a 60-day, 64, $33,000 note payable. Dec. 31 Recorded an adjusting entry for accrued interest on the note to Fargo Bank. Year 2 ___ Paid the amount due on the note to Fargo Bank at the maturity date. Determine the interest expense recorded in Year 2. (Do not round intermediate calculations and round your final answers to earest whole dollar. Use 360 days a year.) ear end accrual required for: Principal $ 33,000 x Fargo Bank Rato Time 6% 27/360 Interest $ 149 terest to be recorded in Year 2