Concord 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 $22.400. Notes Receivable include the following Date Maker Face Value Term April 21 May 25 June 30 Coote Inc. Brady Co. BMG Corp $5,600 6.600 10,200 90 days Maturity Date July 201 Interest Rate 6% 60 days 6 months July 24 8% December 31 4% During July, the following transactions were completed. July 5 Made sales of $4,800 on Concord credit cards. 14 Made sales of $600 on Visa credit cards. The credit card service charge is 3% 20 Received payment in full from Coote Inc. on the amount due. 24 Received payment in full from Brady Co. on the amount due. (c) Show the balance sheet presentation of the receivable accounts at July 31, 2022. Concord Balance Sheet (Partial)