Brooke Company grants James Decorating additional time to pay its past due account. James makes a written promise to pay Brooke the amount on a certain date. Brooke Company records this transaction as follows: debit Notes Receivable; credit Accounts Receivable. debit Cash; credit Accounts Receivable. debit Accounts Receivable; credit Notes Receivable. debit Accounts Payable; credit Notes Payable. (Ctrl)