The Following Information Pertains to 11 Separate Questions The Will of Kate Tweed Had the Following Provisions:
$195,000

The following information pertains to 11 separate questions.
The executor of the Estate of Kate Tweed discovered the following assets (at fair value): $$\begin{array} { l r } \text { Cash } & \$ 104,000 \\\text { Interest receivable } & 7,800 \\\text { Life insurance policy } & 390,000 \\\text { Residence } & 260,000 \\\text { Shares of Pepsi Cola } & 65,000 \\\text { Shares of Kodak } & 143,000 \\\text { Shares of Kenyan Lake } & 182,000\end{array}$$ The will of Kate Tweed had the following provisions:
$195,000 in cash went to Victor Vickery.
All shares of PepsiCo went to Duchess Doyle.
The residence went to Louis Tweed.
All other estate assets were to be liquidated with the resulting cash going to the Sacred Church of Liberty, Missouri.
-For the Estate of Kate Tweed, interest of $9,100 was collected.
Prepare the journal entry to record the collection.