For Each of the Following Notes Receivables Held by Winter

For each of the following notes receivables held by Winter Company , determine the interest revenue to be reported on the income statements.Round answers to nearest whole dollar.

$\begin{array}{|c|r|r|r|r|r|}\hline \text { Date } & \text { Face } & \text { Rate } & {\text { Time }} & \begin{array}{r}\text { Year 1 } \\\text { Interest } \\\text { Revenue }\end{array} & \begin{array}{c}\text { Year 2 } \\\text { Interest } \\\text { Revenue }\end{array} \\\hline \text { Aug. 8, Year 1 } & \$ 15,000 & 7 \% & 180 \text { days } & \\\hline \text { Oct. 7, Year 1 } & \$ 22,000 & 8 \% & 60 \text { days } & \\\hline \text { Jan. 6, Year 2 } & \$ 30,000 & 8 \% & 90 \text { days } & \\\hline \text { Nov. 12, Year 1 } & \$ 28,000 & 9 \% & 60 \text { days } & \\\hline\end{array}$