Ivanhoe 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 $$27,000.$ Notes Receivable include the following.

$\backslash$table$[[$Date$,$Maker,Face Value,Term,Maturity Date,Interest Rate$],[$April $21,$Cootelnc.,$$4,800,90$ days,July $20,8\%$