is b correct?

Final Examination ACCT101 jan. 2018 7. What entry should be recorded to recognize the receipt of a note from a customer in granting a customer a time extension on a past-due account receivable? a. Debit Notes Receivable; credit Sales. Debit Accounts Receivable; credit Notes Receivable. c. Debit Notes Receivable; credit Accounts Receivable. d. Debit Notes Receivable; credit Allowance for Doubtful Accounts