Gorgio Italian Market bought $5,000 worth of merchandise from Food Suppliers and signed a 90-day, 10% promissory note for the $5,000. Food Supplier's journal entry to record the sales transaction is:
a Debit Accounts Receivable $5,000; credit Sales $5,000.
b Debit Notes Receivable $5,000; debit Interest Receivable $125; credit Sales $5,125.
c Debit Notes Receivable $5,125; credit Sales $5,125.
d Debit Accounts Receivable $5,125; credit Sales $5,125.
e Debit Notes Receivable $5,000; credit Sales $5,000.