A $13,200, 60-day, 12% note recorded on November 21 is not paid by the maker at maturity. The journal entry to recognize this event is a. debit Cash, $13,464; credit Notes Receivable, $13,464. b. debit Accounts Receivable, $13,464; credit Notes Receivable, $13,200; Credit Interest Revenue, $264. C. debit Notes Receivable, $13,464; credit Accounts Receivable, $13,200; Credit Interest Receivable, $264. d. debit Notes Receivable, $13,464; credit Accounts Receivable, $13,464