Exercise $13-2($Algo$)$ Determining accrued interest in various situations $[$L$013-2]$

On July $1,2024,$ Li$-$Ma Industries issued nine$-$month notes in the amount of $$800$ million. Interest is payable at maturity.

Required:

Determine the amount of interest expense that should be recorded in a year$-$end adjusting entry under each of the following

independent assumptions:

Note: Enter your answers in millions $($i$.$e$.,10,000,000$ should be entered as $10.)$