Foti Co. accepts a $1,000, 3 month, 12% promissory note in settlement of an account with Bartelt Co. The entry to record this transaction is as follows.

a. Notes Receivable

1,030

Accounts Receivable

1,030

b. Notes Receivable

1,000

Accounts Receivable

1,000

c. Notes Receivable

1,000

Sales

1,000

d. Notes Receivable

1,020

Accounts Receivable

1,020