DonCo, Inc. sold merchandise on January $14,$ and accepted a $90-$day, $5\%$ promissory note in the amount of $$5,000.$ On January $14,$ the entry to record this transaction would include a debit to:

Multiple choice question.

Sales in the amount of $$5,000$

Notes Receivable in the amount of $$5,000$

Accounts Receivable in the amount of $$5,000$

Cash in the amount of $$5,000$