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Check the JV docs. Most Interest calculations are made using 360 days per year to get a little bump.
It gets strange because 8% would be 365/365 but 8% 365/360 = 8.11%
The excel formula I would use is datediff on each distribution to find the number of days the passed the accured interest and then subtract the distribution to find a new ending balance on Pref.
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