On December 1, 2020, Nike accepted a 3-month note receivable in place of a customer's past-due accounts receivable. All principal and interest is due at maturity. When Nike accepts the note receivable to replace the past-due accounts receivable, Nike should: A) debit accounts receivable and credit cash. B) debit interest expense and credit note payable. C) debit note receivable and credit accounts receivable. D) debit sales revenue and credit note receivable