A $9,000, 30-day, 12% note dated November 15 is received from a customer to replace an account receivable. The journal entry to record this event is

a. debit Notes Receivable, $9,000; credit Accounts Receivable, $9,000

b. no entry required

c. debit Cash, $9,090 credit Notes Receivable, $8,090

d. debit Accounts Receivable, $9,090; credit Notes Receivable, $9,000; Credit Interest Receivable, $90