The following selected transactions are from Ohlmeyer Company. 2012 Dec. 16 Accepted a $10,800, 60-day, 8% note dated this day in granting Danny Todd

The following selected transactions are from Ohlmeyer Company.
2012
Dec. 16 Accepted a $10,800, 60-day, 8% note dated this day 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.
2013
Feb. 14 Received Todd's payment of principal and interest on the note dated December 16.
Mar. 2 Accepted an $6, 100, 8%, 90-day note dated this day in granting a time extension on the past·
due account receivable from Midnight Co.
17 Accepted a $2,400, 30-day, 7% note dated this day in granting Ava Privet a time extension on
her past-due account receivable.
Apr. 16 Privet dishonored her note when presented for payment.
June 2 Midnight Co. refuses to pay the note that was due to Ohlmeyer Co. on May 31. Prepare the
journal entry to c11arge the dishonored note plus accrued interest to Midnight Co.'s accounts
receivable.
July 17 Received payment from Midnight Co. for the maturity value of its dishonored note plus interest
for 46 days beyond maturity at 8%.
Aug. 7 Accepted an $7,450, 90-day, 10% note dated this day in granting a time extension on the
past-due account receivable of Mulan Co.
Sept. 3 Accepted a $2, 100, 60-day, 10% note dated this day 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.
Nov. 5 Received payment of principal plus interest from Mulan for the August 7 note.
Dec. 1 Wrote off the Privet account against Allowance for Doubtful Accounts.
(Do not round intermediate calculations . Use 360 days a year.)
Required:
First, complete the table below to calculate the interest amount at December 31.