Farwell Company closes its books monthly. On Sept. 30, selected ledger account balances are:

Notes receivable: $44,400.

Interest Receivable: 384.

Notes Receivable include the following.

Dates	Maker	Face	Term	Interest
Aug. 16	K. Goza Inc.	$16,800	60 days	12%
Aug. 25	Holt Co.	12,000	60 days	11%
Sept. 30	Noblitt Corp.	15,600	6 months	13%

Interest is computed using a 360-day year. During October,the following transactions were completed.

Oct. 7 Made sales of $6,870 on Farwell credit cards.

Oct. 12 Made sales of $700 on Mastercard credit cards. The credit card service charge is 1%.

Oct. 15 added $480 to Farwell customer balances for finance charges on unpaid balances.

Oct. 15 received payment in full from K. Goza Inc. on the amount due.

Oct 24 Received notice that the Holt note has been dishonored.( Assumed that Holt is expected to pay in the future.).

Journalize the October transactions and the October 31 adjusting entry for accrued interest receivable.

Dates	Account Titles and Explanation	Debit	Credit
Oct. 7
Oct. 12
Oct. 15
Oct. 15
Oct. 24
Oct. 31

Enter the balances at October 1 in the receivable accounts. Post the entries to all of the receivable accounts.

Notes Receibale
Date	Explanation Ref	Debit	Credit	Balance
??	Balance	??	??	??
??
??

Accounts Receivable
Date	Explanation Ref	Debit	Credit	Balance

Interest Receivable
Dates	Explanation Ref	Debit	Credit	Balance