1. Determine the maturity date for each note.

2. For each note, calculate the total amount of accrued interest from the note date to December 31, 2023 (the company year‐end). Round interest to the nearest whole dollar.
3. What is the amount that would be collected for each note, assuming that both interest and principal are collected at maturity?

Note Date a) Jan 1, 2023 Face Value Note Term Interest Rate Maturity Date Accrued Interest Dec 31, 2022 $260,000 180 days 4.0% b) Jan 15, 2023 180,000 3 months 5.0% c) Jun 21, 2023 40,000 45 days 5.5% d) Dec 1, 2023 60,000 4 months 6.5%