On December $1,2021,$ a company converted an existing account receivable in the amount of $$6,000$ to a note receivable to allow an extended payment period. The note is due in three months and includes an annual interest rate of $9\%.$ The company prepares year$-$end financial statements on December $31$ and recorded adjusting entries at that time. What entry should the company make on March $1,2022,$ when the interest is paid at maturity?

Multiple Choice

Debit Cash and credit Notes Receivable for $$6,135.$

Debit Cash for $$6,135,$ credit Notes Receivable for $$6,000,$ and credit Interest Revenue for $$135.$

Debit Cash for $$135$ and credit Interest Revenue for $$135.$

Debit Cash for $$135,$ credit Interest Receivable for $$45,$ and credit Interest Revenue for $$90.$