ABC Company closes its books monthly. The 9/30 balance in Interest Receivable is $183. The 9/30 balance in Notes Receivable is $37,000. Three notes are included in Notes Receivable Date Maker Face Value Term Interest Rate Aug. 16 KGI Inc $12,000 60 days 8% Aug. 25 HLT Co. 9,000 60 days 7% Sept. 30 Newsmax 16,000 6 months 9% When appropriate, interest is computed using a 360-day year. On October 31, the amount of interest revenue to accrue is [amount]