Financial Accounting: P8-6A Farwell Company closes its books monthly

Financial Accounting 
P8-6A Prepare entries for various notes receivable transactions
Farwell Company closes its books monthly. On September 30, selected ledger account balances are: 
Notes receivable 37,000 
Interest receivable 183 

Notes receivable include the following. 
Date Maker Face Term Interest 
Aug. 16 K. Goza Inc. 12,000 60 days 8% 
Aug. 25 Holt Co. 9,000 60 days 7% 
Sept. 30 Noblitt Corp 16,000 6 months 9% 

Interest is computed using a 360-day year. During October, the following transactions were completed. 
Oct 7. Made sales of $6,900 on Farwell credit cards. 
Oct 12. Made sales of $900 on Mastercard credit cards. The credit card service charge is 3%. 
Oct 15. Added $460 to Farwell customer balances for finance charges on unpaid balances. 
Oct 15. Received payment in full from K. Goza Inc. on the amount due. 
Oct 24. Received notice that the Holt note has been dishonored. (Assume that Holt is expected to pay in the future) 

a. Journalize the October transactions and the October 31 adjusting entry for accrued interest receivable. 
b. Enter the balance at October 1 in the receivable accounts. Post the entries to all of the receivable accounts. 
c. Show the balance sheet presentation of the receivable accounts at October 31.