Lawn Corporation adjusts its books monthly. On September 30, 2018, notes receivable include the following:

Issue Date		Maker		Principal		Interest		Term
Mar. 31, 2018		RES Inc.		$17,000		5%		7 months
May 31, 2018		Ihara Ltd.		19,800		3%		18 months
Aug. 31, 2018		Dragon Limited		6,500		5%		2 months
Sept. 30, 2018		MGH Corp.		21,000		8%		16 months

Interest is due at maturity for the RES and Dragon notes. Interest is due on the first day of the month for the Ihara and MGH notes. At September 30, the balance in the Allowance for Doubtful Notes account is nil. In October, the following selected transactions were completed.

Oct.	1		Received the interest due from Ihara.
	31		Received notice that Dragon was unable to pay its note as scheduled. It expects to be able to pay in the future.
	31		The RES note matured and was received in full.
	31		Accrued interest on the Ihara and MGH notes.
	31		Analyzed the remaining notes for collectibility. Estimated that $19,800 of notes may not be collectible in the future because of significant labour issues currently being experienced by Ihara.

Record the October transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round answers to the nearest whole dollar, e.g. 5,275.)

Record the October transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry"for the account titles and enter Ofor the amounts. Round answers to the nearest whole dollar, e.g. 5,275.) Date Account Titles and Explanation Debit Credit (To record dishonoured note; eventual collection expected) (To record collection of note and interest) (To record accrual of interest) (To record estimate of uncollectible notes)