A $$13,200,60-$day, $12\%$ note recorded on November $21$ is not paid by the maker at maturity. Assume a $360-$day year. The journal entry to recognize this event is

a$.$ debit Notes Receivable for $$13,464$; credit Accounts Receivable for $$13,200$; credit Interest Receivable for $$264.$

b$.$ debit Accounts Receivable for $$13,464$; credit Notes Receivable for $$13,200$; credit Interest Revenue for $$264.$

c$.$ debit Notes Receivable for $$13,464$; credit Accounts Receivable for $$13,464.$

d$.$ debit Cash for $$13,464$; credit Notes Receivable for $$13,464.$