. first, complete the table below to calculate the interest amount at december 31, year 1.1-b. use the calculated value to prepare your journal entries for year 1 transactions.1-c. first, complete the table below to calculate the interest amounts.1-d. use those calculated values to prepare your journal entries for year 2 transactions.2. if ohlm pledged its receivables as security for a loan from the bank, where on the financial statements does it disclose this pledge of receivables?