48. When the holder of an interest-bearing note is unable to collect the note when due, the journal entry includes a.debiting Notes Receivable and crediting Accounts Receivable. b. debiting Notes Receivable and crediting Accounts Receivable and Interest Revenue. C. debiting Accounts Receivable and crediting Interest Revenue. d. debiting Accounts Receivable and crediting Notes Receivable and Interest Revenue. 49. Face value of a note plus interest is called the a. discount. b. proceeds. c. principal. d. maturity value. 50. The adjusting entry for accrued interest on a notes receivable includes a. debiting Interest Expense and crediting Interest Revenue. b. debiting Accrued Interest Receivable and crediting Interest Revenue. c. debiting Interest Revenue and crediting Accrued Interest Payable. d. debiting Accrued Interest Receivable and crediting Interest Payable