Assuming the maker of the note defaults on May 1, 2011 Salem will record on this date. a. An account receivable in the amount of $900,000 as well as interest expense of $27,000. b. an account receivable of $900,000 from the maker of the note. c. An account receivable in the amount of $900,000 as well as interest revenue of $18,000. d. An account receivable in the amount of $927,000 as well as interest revenue of $18,000