Wildhorse Co.closes its books on its July 31 year-end. The company does not malce entries to accrue for interest except at its year- and On June 30, the Notes Receivable account balance is $ 27,200. Notas Receivable include the following Date Maker Face Value Term Maturity Date Interest Rate April 21 Coote Inc. $ 5,600 90 days July 20 896 May 25 Brady Co 8.400 60 days July 24 1096 June 30 EMG Corp 12.200 6 months December 31 696 During July, the following transactions were completed July 5 14 Made sales of $ 4,310 on Wildhorse credit cards Made sales of $ 600 on Visa credit cards. The credit card service charge is 3% Received payment in full from Coots Inc. on the amount due 20 24 Received payment in full from Brady Co. on the amount due Journalize the July transactions and the July 31 adjusting entry for accrued interest receivable. (Interest is computed using 360 days omit cost of goods sold entries. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit e Textbook and Media List of Accounts Enter the balances at July 1 in the receivable accounts and post the entries to all of the receivable accounts. (Post entries in the order of journal entries posted in the previous part.) Notes Receivable Accounts Receivable Interest Receivable e Textbook and Media List of Accounts Show the balance sheet presentation of the receivable accounts at July 31 Wildhorse Co. Balance Sheet (Partial)