On August 1, Kim Company accepted a $13,000, 90-day, 4% note receivable as payment for services provided to Hsu Company. On October 30, the entry to journalize the collection of the note should include a (Assume a 360-day year.)

a. debit to Interest Receivable for $130.

b. credit to Interest Revenue for $130.

c. credit to Notes Receivable for $13,130.

d. debit to Notes Receivable for $13,000.