On August $1,$ Kim Company accepted a $90-$day note receivable as payment for services provided to Hsu Company. The terms of the note were $$20,000$ face value and $6\%$ interest. On October $30,$ the journal entry for the collection of the note, assuming a $360-$day year, should include a

a$.$ debit to Notes Receivable for $$20,000$

b$.$ credit to Notes Receivable for $$20,300$

c$.$ debit to Interest Receivable for $$300$

d$.$ credit to Interest Revenue for $$300$