Tardif Corporation adjusts its books monthly. On September 30, 2015, notes receivable include the following:

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Problem 8-8A (Part Level Submission) Tardif Corporation adjusts its books monthly. On September 30, 2015, notes receivable include the following: Maker Principal Interest Issue Date Mar. 31, 2015 RES Ind. May 31, 2015 Ihara Ltd. Aug. 31, 2015 Dragon Limited Sept. 30, 2015 MGH Corp $17,000 17,800 6,000 19,000 8% 5% 7010 5% 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 and MGH Received notice that Dragon was unable to pay its note as scheduled. It expects to be able to pay in the 31 31 31 31 future The RES note matured and was received in full. Accrued interest on the Ihara and MGH notes Analyzed the remaining notes for collectibility. Estimated that $17,800 of notes may not be collectible in the future because of significant labour issues currently being experienced by Ihara