Tri Town Corporation adjusts its books monthly. On September 30,2021 , notes receivable include the following: 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. 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. 31 Received notice that Dragon was unable to pay its note as scheduled. It expects to be able to pay in 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 $20.400 of notes may not be collectible in the future Record the October transactions. IList all debit entries before credit entries. Credit occount titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter O for the amounts. Round answers to the nearest whole dollor, es. 5,275 .) (To record collection of note and interest) (To record accrual of interest) (To record estimate of uncollectible notes)