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Concord Corporation receives a $9400, 9-month, 6% promissory note from Pina Colada Corp. in settlement of an open accounts receivable. What entry will Concord Corporation

Concord Corporation receives a $9400, 9-month, 6% promissory note from Pina Colada Corp. in settlement of an open accounts receivable. What entry will Concord Corporation make upon receiving the note?

Notes Receivable

9400

Accounts Receivable-Pina Colada Corp.

9400

Notes Receivable

9823

Accounts Receivable-Pina Colada Corp.

9823

Notes Receivable

9823

Accounts Receivable-Pina Colada Corp.

9400

Interest Revenue

423

Notes Receivable

9400

Interest Receivable

423

Accounts Receivable-Pina Colada Corp.

9400

Interest Revenue

423

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