Ginter Co. holds Kolar Inc.’s $10,000, 120 day, 9% note. The entry made by Ginter Co. when the note is ollected, assuming no interest has been previously accrued, is:

a. Cash

10,300

Notes Receivable

10,300

b. Cash

10,000

Notes Receivable

10,000

c. Accounts Receivable

10,300

Notes Receivable

10,000

Interest Revenue

300

d. Cash

10,300

Notes Receivable

10,000

Interest Revenue

300