Crane Company adjusts its accounting records monthly in order to prepare monthly financial statements. On September 30, 2021, selected general ledger account balances are: Notes receivable Interest receivable $34,800 223 Notes Receivable include the following Issue Date: Maker Principal Interest Term Aug. 1, 2021 K. Leroy Co. $12,000 8% 3 months Aug 31, 2021 Fournier Co. 8,400 9% 2 months Sept. 30, 2021 Nesbitt Co. 14,400 7% 18 months Interest is payable on the first day of each month for notes with terms of one year or longer. Interest is payable at maturity for notes with terms of less than one year. In October, the following transactions were completed: Oct. 31 31 Received notice that the Fournier Co. note had been dishonoured. (Assume that Fournier is expected to pay in the future.) Collected the amount owing from K. Leroy Co. Record the transactions on October 31 and the October 31 adjusting entry to accrue interest revenue. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Round answers to O decimal places, eg. 5,275.) Date Account Titles and Explanation Oct. 31 Debit Credit