A $$87,600,60-$day, $8\%$ 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 Accounts Receivable, $$88,768$; credit Notes Receivable, $$87,600$; credit Interest Revenue, $$1,168$

b$.$ debit Cash, $$88,768$; credit Notes Receivable, $$88,768$

c$.$ debit Accounts Receivable, $$88,768$; credit Notes Receivable, $$87,600$; credit Interest Receivable, $$1,168$

d$.$ debit Notes Receivable, $$88,768$; credit Accounts Receivable, $$88,768$