Al Reem Company accepts a OMR 1,000,12% promissory note in settlement of an account with Al Rauf Company. The entry to record this transaction is as follows. O a. Accounts Receivable Dr. OMR 1,000; Note Receivable Cr. OMR 1,000 O b. Notes Receivable Dr. OMR 1,000; Accounts Receivable Cr. OMR 1000 O c. Notes Receivable Dr. OMR 1,030; Sales Cr. OMR 1,030 O d. Notes Receivable Dr. OMR 1,120; Accounts Receivable Cr. OMR 1,120