Jax Recording Studio purchased $6,700 in electronic components from Music World. Jax signed a 60-day, 6% promissory note for $6,700. Music World's journal entry to record the sales transaction is:
a. Debit Notes Receivable $6,700; credit Sales $6,700
b. Debit Accounts Receivable $6,767; credit Sales $6,767
c. Debit Accounts Receivable $6,700; credit Sales $6,700
d. Debit Notes Receivable $6,700; debit Interest Receivable $67; credit Sales $6,767
e. Debit Notes Receivable $6,767; credit Sales $6,767