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. 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.)