a. Accounts Receivable-W. Pente Notes Receivable 7,000 7,000 Accounts Receivable- W. Pentel 7,105 Notes Receivable Interest Revenue c. Accounts Receivable-W. Pentel. 7,000 105 6,895 105 7,000 d Bad Debts Esxpense.. 7,105 Notes Receivable. 7,105 On January 15, 2013, Craig Company received a two-month, 996, $7,000 note from William Pentel for the settlement of his open account. The entry by Craig Company on March 15, 2013 if Pentel dishonors the note and collection is expected is