P9.6 (LO 1, 2, 3, 4) Anping Enterprises closes its books on its July 31 year-end. The company not make entries to accrue for interest except at its year-end. On June 30, the Notes Receivable acco balance is NT$23.800 (amounts in thousands). Notes Receivable includes the following. Date Interest Rate 85 April 21 May 25 June 30 Maker Coote Inc. Brady Co. BMG Corp Face Value NT$6,000 7.800 10,000 Term 90 days 60 days 6 months Maturity Date July 20 July 24 December 31 10% 6% During July, the following transactions were completed. July 5 Made sales of NT$4,500 on Anping credit cards. 14 Made sales of NT$600 on Visa credit cards. The credit card service charge is 3%. 20 Received payment in full from Coote Inc. on the amount due. 24 Received payment in full from Brady Co. on the amount due. Instructions a. Journalize the July transactions and the July 31 adjusting entry for accrued interest receivable (Interest is computed using 360 days; omit cost of goods sold entries.) b. Enter the balances at July 1 in the receivable accounts and post the entries to all of the receivab accounts. (Use T-accounts.) c. Show the statement of financial position presentation of the receivable accounts at July 31