Windsor Company closes its books on its July 31 year-end. The company does not make entries to accrue for interest excep year-end. On June 30, the Notes Receivable account balance is $25,100. Notes Receivable include the following. Date Maker Face Value Term Maturity Date Interest Rate April 21 Coote Inc. $5,600 90 days July 20 6% May 25 Brady Co. 7,200 60 days July 24 8% June 30 BMG Corp. 12,300 6 months December 31 4% During July, the following transactions were completed. July 5 Made sales of $4,300 on Windsor credit cards. 14 Made sales of $800 on Visa credit cards. The credit card service charge is 4%. 20 Received payment in full from Coote Inc. on the amount due. (a) 24 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 for terms expressed in 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. Round intermediate calculations to 2 decimal places, e.g. 225.25.) Date Account Titles and Explanation Debit Credit Enter the balances at July 1 in the receivable accounts and post the entries to all of the receivable accounts. (Post order of journal entries posted in the previous part.) 7/1 Bal. Notes Receivable 7/5 7/14 7/20 7/24 7/31 7/31 Bal. Accounts Receivable Interest Receivable Windsor Balance Sheet (Partial) Long-term Liabilities Total Current Liabilities Total Property, Plant and Equipment Total Long-term Investments Total Intangible Assets Total Assets Total Long-term Liabilities Current Liabilities Total Owner's Equity Total Liabilities Owner's Equity Long-term Investments Total Liabilities and Owner's Equity Property, Plant and Equipment Net Income/(Loss) Total Receivables Intangible Assets Current Assets GA GA $ Show the balance sheet presentation of the receivable accounts at July 31, 2022. Windsor Balance Sheet (Partial) For the Year Ended July 31, 2022 July 31, 2022 For the Quarter Ended July 31, 2022 > $ GA $