Seaver Company received a notice with its bank statement that the bank had collected a note receivable for $18,000 plus $600 of interest. The bank had credited these amounts to Seaver's account. Seaver Company had already accrued the interest for this note on its books. (a) How will these items affect Seaver Company's bank reconciliation? (b) Prepare the journal entry that Seaver Company will make to record this information on its books.