Paoli Pizza bought $10,800 worth of merchandise from TechCom and signed a 60-day, 7% promissory note for the $10,800. TechCom's journal entry to record the sales portion of the transaction is (Use 360 days a year. Do not round intermediate calculations):
a) Debit Accounts Receivable $10,926; credit Sales $10,926.
b) Debit Notes Receivable $10,800; debit Interest Receivable $126; credit Sales $10,926.
c) Debit Notes Receivable $10,800; credit Sales $10,800.
d) Debit Accounts Receivable $10,800; credit Sales $10,800.
e) Debit Notes Receivable $10,926; credit Sales $10,926.