A $118,800, 60-day, 9% 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 Oa. debit Accounts Receivable, $120,582; credit Notes Receivable, $118,800, credit Interest Receivable, 51,782 Ob. debit Accounts Receivable, $120,582, credit Notes Receivable, $118,800, credit Interest Revenue, $1,782 Oc debit Notes Receivable, $120,582, credit Accounts Receivable, $120,582 Od. debit Cash, $120,582; credit Notes Receivable, $120,582