Richetti Corporation adjusts its books monthly. On September 30, 2018, notes receivable include the following: Issue Date Maker Mar. 31, 2018 RES Inc. May 31, 2018 Thara Ltd. Aug 31, 2018 Dragon Limited Sept. 30, 2018 MGH Corp. Principal Interest $19,600 5% 20,800 3% 6,300 8% 21,300 6% Term 7 months 18 months 2 months 16 months Interest is due at maturity for the RES and Dragon notes. Interest is due on the first day of the month for the Ihara and MGH notes. At September 30, the balance in the Allowance for Doubtful Notes account is nil. In October, the following selected transactions were completed. Oct. 1 Received the interest due from Ihara. 31 Received notice that Dragon was unable to pay its note as scheduled. It expects to be able to pay in the future. 31 The RES note matured and was received in full. 31 Accrued interest on the Ihara and MGH notes. 31 Analyzed the remaining notes for collectibility. Estimated that $20,800 of notes may not be collectible in the future because of significant labour issues currently being experienced by Ihara. Calculate the balance in the Interest Receivable and Notes Receivable accounts at September 30, 2018. (Round answers to decimal places, eg. 5,275.) Balance in the Interest Receivable $ $ Balance in the Notes Receivable Record the October transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts. Round answers to the nearest whole dollar, e.g. 5,275.) Date Account Titles and Explanation Debit Credit (To record dishonoured note; eventual collection expected) 1 (To record collection of note and interest) (To record accrual of interest) (To record estimate of uncollectible (1) Prepare Taccounts for the Interest Receivable, Notes Receivable, and Allowance for Doubtful Notes accounts, (2) enter the opening balances, (3) post the entries recorded above, and (4) determine the ending balances. (Post entries in the order of journal entries presented in the previous part. Round answers to decimal places, e.g. 5,275.) Interest Receivable - Notes Receivable . Allowance for Doubtful Notes . Show the statement of financial position presentation of the receivables accounts at October 31. (Round answers to decimal places, eg. 5,275.) RICHETTI CORPORATION Statement of Financial Position (partial) Assets