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 $13,200 face value and 7% interest On October 30, the journal entry for the collection of the note, assuming a 360-day year, should include a Oa. debit to Notes Receivable for $246 Ob. crestit to Interest Revenue for $231 Oc. credit to Notes Receivable for $266 Od. debit to Interest Receivable for $209