The January 1, Year 1 trial balance for the Carter Company is found on the trial balance tab. The beginning balances are assumed. Gonzalez Co. entered into the following transactions involving short-term liabilities. (Use 360 days a year.)

Year 1
Apr. 20 Purchased $49,750 of merchandise on credit from Nguyen, terms n/30.
May 19 Replaced the April 20 account payable to Nguyen with a 90-day, 8%, $38,000 note payable along with paying $11,750 in cash.
July 8 Borrowed $102,000 cash from NMR Bank by signing a 120-day, 10%, $102,000 note payable.
Aug. 17 Paid the amount due on the note to Nguyen at the maturity date.
Nov. 5 Paid the amount due on the note to NMR Bank at the maturity date.
Nov. 28 Borrowed $60,000 cash from Chicago Bank by signing a 60-day, 6%, $60,000 note payable.
Dec. 31 Recorded an adjusting entry for accrued interest on the note to Chicago Bank.
Year 2
Jan. 27 Paid the amount due on the note to Chicago Bank at the maturity date.

Required:
Write the principal amount, interest rate, and number of days of interest to be recorded for each note. Verify that total interest revenue agrees with the trial balance.