Blossom Company closes its books on its July 31 year-end. The company does not make entries to accrue for interest except at its year-end. On June 30, the Notes Receivable account balance is $27,800. Notes Receivable include the following Date Maker Term Maturity Date Interest Rate Face Value $5,600 April 21 796 Coote Inc. 90 days July 20 996 May 25 Brady Co. 7,800 60 days July 24 6% June 30 December 31 BMG Corp. 14.400 6 months During July, the following transactions were completed, July 5 14 Made sales of $4,500 on Blossom credit cards. Made sales of $600 on Visa credit cards. The credit card service charge is 3%. Received payment in full from Coote Inc. on the amount due. 20 24 Received payment in full from Brady Co. on the amount due. Journalize the July transactions and the July 31 adjusting entry for accrued interest receivable. (Interest is computed using 360 days; omit cost of goods sold entries.) (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) Debit Credit Date Account Titles and Explanation aly 5 Accounts Receivable Sales Revenue July 14 Cash 18 Service Charge Expense 600 Sales Revenue 98 ily 20 Cash 98 Interest Revenue Notes Receivable ily 24 Cash 117 Interest Revenue 7800 Notes Receivable 72 ily 31 Interest Receivable 72 Interest Revenue