Giorgio Italian Market bought $5,200 worth of merchandise from Food Suppliers and signed a 90-day, 6% promissory note for the $5,200. Food Supplier's journal entry to record the collection on the maturity date is:(Use 360 days a year.)

a Debit Cash $5,278; credit Notes Receivable $5,278

b Debit Notes Receivable $5,200; credit Cash $5,200

c Debit Cash $5,200; debit Interest Receivable $78; credit Sales $5,200

d Debit Notes Receivable $5,278; credit Sales $5,278

e Debit Cash $5,278; credit Interest Revenue $78; credit Notes Receivable $5,200