Manatee Company closes its books monthly. On September 30, selected ledger account balances are:

Notes Receivable                 $33,000
Interest Receivable                     170

Notes Receivable include the following.

                

Interest is computed using a 360-day year. During October, the following transactions were
completed.
Oct.   7 Made sales of $6,900 on Manatee credit cards.
        12 Made sales of $900 on MasterCard credit cards. The credit card service charge is 3%.
        15 Added $460 to Manatee customer balance for fi nance charges on unpaid balances.
        15 Received payment in full from M. Bear Inc. on the amount due.
        24 Received notice that the Pope note has been dishonored. (Assume that Pope is expected to pay in the future.)

Instructions
  (a) Journalize the October transactions and the October 31 adjusting entry for accrued interest receivable.
  (b) Enter the balances at October 1 in the receivable accounts. Post the entries to all of the receivable accounts.
  (c) Show the balance sheet presentation of the receivable accounts at October 31.