Respuesta :
Explanation:
The computation of given question is shown below:-
A.
Note  Due date    Calculation             Amount
1.     13 Feb     $33,000 × 30 ÷ 360 × 4%    $110
2.    23  Apr     $60,000 × 45 ÷ 360 × 7%    $525
3.    10 Oct      $48,000 × 90 ÷ 360 × 5%    $600
4.    6 Nov      $16,000 × 75 ÷ 360 × 6%    $200
5.    14 Jan      $36,000 × 60 ÷ 360 × 8%    $480
6.    8 Feb       $24,000 × 60 ÷ 360 × 6%    $240
B. 10 Oct
Accounts receivable Dr, Â Â Â Â Â Â $48,600
        To Interest revenue               $600
         To Notes receivable               $48,000
(Being dishonor of notes receivable is recorded)
C. 31 Dec
Interest receivable          $452
       To Interest revenue         $452
(Being Interest accrued on notes is recorded)
Note:- Accrued interest = ($36,000 × 8% × 46 ÷ 360) + ($24,000 × 6% × 21 ÷ 360)
= $368 + $84
= $452
D.
a. 14 Jan
Cash Dr, Â Â Â Â Â Â Â Â Â Â Â Â Â Â $36,480
  To Interest receivable        $368
  To Interest revenue          $112
   To Notes receivable         $36,000
(Being notes and matured honored is recorded)
b. 8 Feb
Cash Dr, Â Â Â Â Â Â Â Â Â Â Â Â Â $24,240
  To Interest receivable         $84
  To Interest revenue           $156
   To Notes receivable          $24,000
(Being notes and matured honored is recorded)
Note 5:- Interest revenue = Interest receivable - Interest accrued
= $480 - $368
= $112
Note 6:- Interest revenue = Interest receivable - Interest accrued
= $240 - $84
= $156