Schleis Co. holds Murphy Inc.’s $10,000, 120 day, 9% note. The entry made by Schleis Co. when the note is collected, assuming no interest has previously been 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

10,000

Notes Receivable

300

Interest Revenue