Tardif Corporation adjusts its books monthly. On September 30, 2015, notes receivable include the following: Issue Date Mar. 31, 2015 May 31, 2015 Maker Principal Interest Term RES Inc. Ihara Ltd. $15,000 5% 7months 16,000 3% 18months Aug. 31, 2015 Dragon Limited 4,500 5% 2months 19,000 4% 16 months Sept. 30, 2015 MGH Corp. 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 and MGH Received notice that Dragon was unable to pay its note as scheduled. It expects to be able to pay in 31 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 $16,000 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, 2015. (Round answers to O decimal places, e.g. 5,275.) Balance in the Interest Receivable Balance in the Notes Receivable