Exchange A/R for N/R. Raya bought merchandise from Pantera. The total purchase was $10,000. The terms were 2/10, n/30. At the end of 30 days, Raya told Pantera she would not be able to pay right away, but would like to sign a Note to pay the loan in the future. What is the journal entry Pantera will make to convert the Accounts Receivable into a Notes Receivable? (Hint: Remember what the original entry looked like.)