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. Interest Rate Date Maker Face Value Term Maturity Date April 21 Coote Inc. $4,800 90 days July 20 May 25 Brady Co. 7,800 60 days July 24 June 30 BMG Corp. 14,400 6 months December 31 During July, the following transactions were completed. July 5 Made sales of $4,530 on Ivanhoe credit cards. 14 Made sales of $500 on Visa credit cards. The credit card service charge is 396. 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