Global Filter Corp. has a $300,000 note receivable that requires interest to be paid on the 11th of the month. The interest was last received on April 11 and the next collection is due on May 11. Interest accrues at the rate of $110 per day. Fill in the journal below to reflect a. The accrued adjustment on April 30. b. The subsequent interest collection on May 11. Enter the transaction letter (a) or (b) as the description. Dates must be entered in the format dd/mmm (ie. 15/Jan.). General Journal Page GJS Date Account/Explanation F Debit Credit 1