Answer :
Answer:
May 1 2022 Cash 435540 Dr
Notes Receivable 408000 Cr
Interest Revenue 12240 Cr
Interest Receivable 15300 Cr
Explanation:
The interest revenue for 5 months was already recorded on 31 december against an interest receivable account that has a balance of 5 months of interest due.
The interest on note for 9 month period is = 408000 * 0.09 * 9/12 = $27540
The 5 month interest recorded on 31 december is 408000 * 0.09 * 5/12 = 15300
Thus, the interest revenue to be recorded on May 1 will be 4 months interest that is 27540 - 15300 = 12240