A $104,400, 60-day, 6% note recorded on November 21 is not paid by the maker at maturity. The journal entry to recognize this event, assuming a 360-day year, is a. debit Cash, $105,444; credit Notes Receivable, $105,444 b. debit Accounts Receivable, $105,444; credit Notes Receivable, $104,400; credit Interest Receivable, $1,044 c. debit Accounts Receivable, $105,444; credit Notes Receivable, $104,400; credit Interest Revenue, $1,044 d. debit Notes Receivable, $105,444; credit Accounts Receivable, $105,444