Pharoah 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 $23,600. Notes Receivable include the following. During July, the following transactions were completed. July 5 Made sales of $5,400 on Pharoah credit cards. 14 Made sales of $900 on Visa credit cards. The credit card service charge is 4%. 20 Received payment in full from Coote Inc. on the amount due. 24 Received payment in full from Brady Co. on the amount due. Journalize the July transactions and the July 31 adjusting entry for accrued interest receivable. (Interest is computed using 360 days for terms expressed in days; omit cost of goods sold entries.) (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record joumal entries in the order presented in the problem. Round intermediate calculations to 2 decimal places, eg. 225.25.)