discount rate.

Which of the following would not be included in the journal entry to record the sale of the patent on June $30,2019?$

Select one:

a$.$ CR Discount on Note Receivable $$32,899$

b$.$ CR Gain on Sale of Patent $$7,783$

c$.$ CR Patent $$79,884$

d$.$ DR Cash $$5,000$

e$.$ All of the above would be included in the journal entry.