At December $31$ year$-$end, Cushion Company has a $$10,000$ note receivable from a customer. Interest of $6\%$ has accrued for $8$ months on the note.

What will Cushion Company's financial statements report for this situation at December $31?$

C$$

$$ A$.$ Nothing because the business has not received the cash yet.

$$ B$.$ The income statement will report a note receivable of $$10,000.$

$$ C$.$ The balance sheet will report the note receivable of $$10,000.$

$$ D$.$ The balance sheet will report the note receivable of $$10,000$ and interest receivable of $$400.$