13-Ross Company holds a 90-day, 6 percent note for $400 from one of its customers. The customer fails to pay by the due date. Assume a 360-day year. Which of the following is the correct treatment to record the transaction? a. Debit Accounts Receivable by $406; credit Notes Receivable by $400, credit Interest Income by $e b. Debit Revenue by $400; credit Notes Receivable by $400 c. No entry unless payment is received from the customer d. Debit Accounts Receivable by $400; credit Notes Receivable by $400