On December $1,20$X$6,$ Rutherford Incorporated accepted from Kuhn a $$50,000,90-$day, $6\%$ note in lieu of an existing $$50,000$ account receivable. Rutherford Incorporated's fiscal year$-$end is December $31.$ What journal entry, if any, should Rutherford Incorporated record on December $1,20$X$6?$

a debit to Notes Receivable and credit to Accounts Receivable for $$50,750.$

a debit to Notes Receivable and credit to Accounts Receivable for $$50,000.$

a debit to Notes Receivable and credit to Accounts Receivable for $$53,000.$

a debit to Notes Receivable and credit to Accounts Receivable for $$50,250.$