A $9,600, 60-day, 12% note recorded on November 21 is not paid by the maker at maturity. The journal entry to recognize this event is Oa. debit Accounts Receivable, $9,792; credit Notes Receivable, $9,600; Credit Interest Revenue, $192. Ob. debit Cash, $9,792; credit Notes Receivable, $9,792. Oc. debit Notes Receivable, $9,792: credit Accounts Receivable, $9,600; Credit Interest Receivable, $192. Od. debit Notes Receivable, $9,792: credit Accounts Receivable, $9,792