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 Maturity Date Interest Rate April 21 Coote Inc. $5,600 90 days July 201 6% May 25 Brady Co. 6,600 60 days July 24 8% June 30 BMG Corp 10.200 6 months 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. Enter the balances at July 1 in the receivable accounts and post the entries to all of the receivable accounts. (Post entries in the order of journal entries posted in the previous part.) Notes Receivable Accounts Receivable Interest Receivable