A $66,000, 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 a. debit Cash, $67,100; credit Notes Receivable, $67,100 b. debit Accounts Receivable, $67,100; credit Notes Receivable, $66,000; credit Interest Revenue, $1,100 Oc. debit Notes Receivable, $67,100; credit Accounts Receivable, $67,100 O d. debit Accounts Receivable, $67,100; credit Notes Receivable, $66,000; credit Interest Receivable, $1,100 Thompson Company gathered the following reconciling information in preparing its October bank reconciliation: Cash balance per bank, October 31 $ 14,903 Note receivable collected by bank 5,549 Outstanding checks 8,892 Deposits in transit 3,176 Bank service charge 162 NSF check 1,720 Using the above information, determine the cash balance per books (before adjustments) for Thompson Company. Oa. $12,854 Ob. $26,971 O c. $5,520 Od. $9,187