Swifty Company doses 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 $25,600. Notes Receivable include the following. Show the balance sheet presentation of the receivable accounts at July 31, 2022. Swifty Balance Sheet (Partial) Date Maker Face Value Term April 21 Coote Inc. $7,600 90 days Maturity Date July 20 Interest Rate 7% May 25 June 30 Brady Co. BMG Corp. 8,400 9,600 60 days 6 months July 24 9% December 31 5% During July, the following transactions were completed. July 5 Made sales of $4,000 on Swifty 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. Notes Receivable Accounts Receivable Interest Receivable Joumalize the July transactions and the July 31 adjusting entry for accrued interest receivable. (Interest is computed using 360 days for terms expressed in days; omit cost of goods sold entries.) (Credit intermediate calculations to 2 decimal places, eg 225.25.) Date Account Titles and Explanation Debit Credit