How do I calculate A and prepare the adjusting for B?

This is all the information that was given.

Adjusting Journal Entry Information: A) Compass Corporation uses the percentage of receivables method to estimate uncollectible receivables, using the analysis of receivables method. (the T-account is provided to assist you in your calculations, the official ledger is on the following page.) Compass Corporation Allowance for Doubtful Accounts Schedule of Accounts Receivable by Age 1.200 Unadi. Bal For the Year Ended December 31, 2017 Total Percent Dollars AIR Aged Category Amount Uncollectible Uncollectible Not Past Due 40,000 2% 1 - 30 Days Past Due 17.250 4% 31-60 Days Past Due 10,100 10% 61-90 Days Past Due 5,000 35% Over 90 Days Past Due 2,500 50% Total 74,850 B) Prepare the adjusting journal entry to record the accrual of interest as of 12/31/2017 for Note Receivable #1 based on the following information: Issued date of note = 10/2/2017 Face amount of note = $40,000 Term of note, in days = 120 Annual interest rate 6% # days to accrue interest? Accrued interest through 12/31 Total interest on note= 1. PREPARE THE REQUIRED JOURNAL ENTRIES Date Description Post Ref Debit Adjusting Entries A) Credit B) POST ADJUSTING ENTRIES A AND SILINE PLUUNIS Compass Corporation General Ledger December 31, 2017 #315 Sales Solares Esp BB Cash 100 16 000 653 150529.90 40 280 Accum Deprec #151 5.000 15.000 10.000 Baghee Dividends 0 5.000 5.000 80 BDO 80 800 Urad B Una Balance Sales 9505 Accounts Receivable 110 73.000 637740.635 880 74 850 Bee Balance Amusic Une Bene Accounts Payable #200 2.300 175,000 174.300 1,600 Beg Balance Am city Unad Bear 1400 0 637 740 637,740 Deprec. Exp. Store Beg Ben 0 5.000 Umat Berce 5.000 2807 B Beg Balance Allow For Doubt Acets 111 1.200 10 1.200 Notes Pay - Current 1201 Beg Belen 5,000 Amusi city Unad Balance 5.000 Sales Returns & Allo 1410 0 1.990 1.990 Bad Debt Expense Beg Ben 0 Am Uned Benca 0 Ant Unad Balance Sales Discounts 1415 6115 Notes Receivable 40.000 Bep Bence Anul activity Unad Balance Notes Payable #220 35,000 10,000 25,000 Beg Balance Annual activity Unad Balance Insurance Expense 1622 Beg Balance 0 Amu 30.000 Una Buce 30.000 Am 5.750 5.750 40.000 #500 Office Utilities Exp Interest Receivable 0116 Beg Balance Beg Ben Annual Common Stock #300 100,000 25,000 125.000 Beg Balance Annual activity Unad. Balance Cost of Goods Sold Beg Balance 0 Amuly 450 490 Unad, Balance 450,490 20.740 20,740 0 Und Balance 2635 Retained Earnings #310 45,300 Merch Inventory 2120 40.000 438 490 450 490 28.000 Advertising Expense #501 0 17.480 17,460 Beg Balance Annual activity Unad Balance Beg Balence Annual activity Unas Balance Beg Bence Annulat Und Balance Rent Expense 0 15.500 15 500 Beg Balance Awal Unad Beace 45,300 Interest Revenue 5700 #150 Beg Belace Aula 0 0 Beg Balance Amul activity Unad Balance Store Equipment 24,000 31 000 55,000