Pembina Corporation adjusts its books monthly. On September 30, 2021, notes receivable include the following: Term Interest 6% Issue Date Mar 31, 2021 May 31, 2021 Aug. 312021 Sept. 30, 2021 Maker RES Inc. Ihara Ltd. Dragon Limited MGH Corp. Principal $15,000 16,200 6,500 21,500 4% 7% 7 months 18 months 2 months 16 months 5% Interest is due at maturity for the RES and Dragon notes. Interest is due on the first day of the month for the Thara 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 31 31 Received the interest due from Ihara. Received notice that Dragon was unable to pay its note as scheduled. It expects to be able to pay in the future, The RES note matured and was received in full, Accrued interest on the lhara and MGH notes. Analyzed the remaining notes for collectibility. Estimated that $16,200 of notes may not be collectible in the future because of significant labour issues currently being experienced by thara. 31 31 Calculate the balance in the Interest Receivable and Notes Receivable accounts at September 30, 2021. (Round answers too decimal places, eg. 5,275.) Balance in the Interest Receivable Balance in the Notes Receivable $