Whispering Company closes 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 $30,2027,$ the Notes Receivable account balance is $$23,400.$ Notes Receivable include the following.

$\backslash$table$[[$Date$,$Maker,Face Value,Term,Maturity Date,Interest Rate$],[$April $21,$Coote Inc.,$$6,000,90$ days,July $20,8\%$