14- Foti Co. accepts a $1,000, 3-month, 6% promissory note in settlement of an account with Bartelt Co. The entry to record this transaction is as follows. (a) Notes Receivable 1,015 Accounts Receivable 1,015 (b) Notes Receivable 1,000 Accounts Receivable 1,000 (6) Notes Receivable 1,000 Sales Revenue 1,000 (d) Notes Receivable 1.30 Accounts Receivable 1,030 16