Michael Co. accepts a $1,000, 3 month, 12% promissory note in settlement of an account with Tani Co. The entry to record this transaction is:

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