Cato Corporation adjusts its books monthly. On September 30, 2021, notes receivable include the following: Interest is due at maturity for the RES and Dragon notes. Interest is due on the first day of the month for the Ihara and MGH notes. At September 30, the balance in the Allowance for Doubtful Notes account is nil. In October, the following selected transactions were completed. Oct. 1 Received the interest due from Ihara. 31 Received notice that Dragon was unable to pay its note as scheduled. It expects to be able to pay in the future. 31 The RES note matured and was received in full. 31 Accrued interest on the Ihara and MGH notes. 31 Analyzed the remaining notes for collectibility. Estimated that $19,800 of notes may not be collectible in the future because of significant labour issues currently being experienced by Ihara. (a) Calculate the balance in the Interest Receivable and Notes Receivable accounts at September 30, 2021. (Round answers to 0 decimal places, e.g. 5,275.) Balance in the Interest Receivable \$ Balance in the Notes Receivable \$ Calculate the balance in the Interest Receivable and Notes Receivable accounts at September 30, 2021. (Round answers to 0 decimal places, e.g. 5,275.) (b) Record the October transactions. (List all debit entries before credit entries. Credit account titles are automatically indented when Round answer: Date