Im having issues on 2. and 3. with the interest receivable. What steps do I have to take to get this number?

Rainey Enterprises loaned $45,000 to Small Co. on June 1, 2018, for one year at 8 percent interest. Required Show the effects of the following transactions in a horizontal statements. In the Cash Flow column, indicate whether the item is an operating activity (OA), an investing activity (A), or a financing activity (FA). For any element not affected by the event, leave the cell blank. (Not every cell will require entry. Do not round intermediate calculations. Enter any decreases to account balances and cash outflows with a minus sign.) (1) The loan to Small Co. (2) The adjusting entry at December 31, 2018. (3) The adjusting entry and collection of the note on June 1, 2019. RAINEY ENTERPRISES Horizontal Statements Model Assets Date Income Statement Statement of Cash Expense Net Income Flow Cash Equity Retained Earnings + + Interest Receivable Notes Receivable 45,000 + Revenue 1. 6/1/18 (45,000)| + (45,000) 2. 12/31/18 + + + + + + 3. 6/1/19 + + 6/1/19 48,600 + (3,600) = 45,000 TA 3,600 6/1/19 +