Manatee Company closes its books monthly. On September 30, selected ledger account balances are: Notes receivable $35,740 Interest receivable $197 Notes Receivable include the following. Date Maker Face Term Interest Aug. 16 M. Bear Inc. $8,810 60 days 9% Aug. 25 Pope Co. 9,760 60 days 10% Sept. 30 Quackers Corp. 17,170 6 months 10% Interest is computed using a 360-day year. During October, the following transactions were completed. Oct. 7 Made sales of $7,850 on Manatee credit cards. 12 Made sales of $970 on MasterCard credit cards. The credit card service charge is 2%. 15 Added $520 to Manatee customer balance for finance charges on unpaid balances. 15 Received payment in full from M. Bear Inc. on the amount due. 24 Received notice that the Pope note has been dishonored. (Assume that Pope is expected to pay in the future.) Journalize the October transactions and the October 31 adjusting entry for accrued interest receivable. (For multiple debit/credit entries, list amounts from largest to smallest e.g. 10, 5, 3, 2. Round answers to 0 decimal places, e.g. 125.) Date Description 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. (If answer is zero, please enter 0. Do not leave any fields blank.) Notes Receivable Date Explanation Debit Credit Balance Oct. 1 Balance 15 24 Accounts Receivable Oct. 7 15 24 Interest Receivable Oct. 1 Balance 15 24 31 Show the balance sheet presentation of the receivable accounts at October 31. Current assets Notes receivable $ Accounts receivable Interest receivable Total receivables $