Problem 8-6A (Part Level Submission) Farwell Company closes its books monthly. On September 30, selected ledger account balances are:

Notes Receivable	$37,000
Interest Receivable	183

Notes Receivable include the following.

Date	Maker	Face	Term	Interest
Aug. 16	K. Goza Inc.	$12,000	60 days	8%
Aug. 25	Holt Co.	9,000	60 days	7%
Sept. 30	Noblitt Corp.	16,000	6 months	9%

Interest is computed using a 360-day year. During October, the following transactions were completed.

Oct. 7	Made sales of $6,900on Farwell credit cards.
12	Made sales of $900on MasterCard credit cards. The credit card service charge is3%.
15	Added $460to Farwell customer balances for finance charges on unpaid balances.
15	Received payment in full from K. Goza Inc. on the amount due.
24	Received notice that the Holt note has been dishonored. (Assume that Holt is expected to pay in the future.)

Journalize the October transactions and the October 31 adjusting entry for accrued interest receivable.