A $10.667, 60-day. 10% 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 debit Accounts Receivable, S10.865 credit Notes. Receivable, $l0, 687 credit Interest Receivable, $178 debit Cash, $10.865 credit Notes Receivable, $10, 865 debit Notes Receivable, $ 10, 865 credit Account Receivable, $l0, 865 debit Accounts Receivable, $10.865 credit Notes. Receivable, $10, 687 credit Interest Revenue. $178