A $106,800,60-day, 12% 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 Notes Receivable 5108,936 qredit Accounts Receivable, 5108,936 b. debit Acounts focekable, $108,936 q qedit Notes Recekable, $106,800; credit interest Pevenue, 52,136 c. debt Cash. 5103,936 cedit Nots Receivable, $108,936 d. debit Aceounts Receivable, \$108,936; credit Notes Recevabie, 3106,800 ; qedit interest Receivable, 32,136