November 1 Accepted a $4,000, 180-day, 6% note from Kelly White in granting a time extension on her past-due account receivable. December 31Adjusted the year-end accounts for the accrued interest earned on the White note. April 30White honored her note when presented for payment. Complete the table to calculate the interest amounts on December 31st and April 30th and use those calculated values to prepare your journal entries.