154. Rosen Company receives a $3,000, 3-month, 6% promissory note from Bay Company in settlement of an open accounts receivable. What entry will Rosen Company make upon receiving the note? a. debit Notes Receivable 3,000 credit Accounts Receivable-Bay Company 3,000 b. debit Notes Receivable 3,045 credit Accounts Receivable-Bay Company 3,045 c. debit Notes Receivable 3,045 credit Accounts Receivable-Ray Company 3,000 credit Interest Revenue 45 d. debit Notes Receivable 3,000 debit Interest Receivable 45 credit Accounts Receivable-Bay Company 3,000 credit Interest Revenue 45