Need help, Will upvote. Thank you!

At December 1, 2022, Novak Corp. Accounts Receivable balance was $20500. During December, Novak had credit sales of $54900 and collected accounts receivable of $43920. At December 31, 2022, the Accounts Receivable balance is $20500 debit O $75400 debit O $31480 credit $31480 debit Equipment costing $18000 is purchased by paying $4500 cash and signing a note payable for the remainder. The journal entry should include a O credit to Equipment. O debit to Cash. O credit to Notes Receivable. O credit to Notes Payable