Problem 8-8A Jander Company closes its books on July 31. On June 30, the Notes Receivable account balance is $26,000. Notes Receivable include the following. During July, the following transactions were completed. July 5 Made sales of $6,100 on Jander credit cards. 14 Made sales of $700 on Visa credit cards. The credit card service charge is 3%. 20 Received payment in full from Allen Inc. on the amount due. 20 Received payment in full from Garnham 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; omit cost of goods sold entries.) (Credit account titles are automatically indented when amount is entered. Do not indent manually.)