On December 12, Howards Hardware sells materials for $7,800 to John Smith. Smith signs a 60-day promissory note at 7% annual interest. On December 12, the journal entry made by Howards Hardware for the sale to John Smith will include

A. a credit to Sales Revenue for $7,800. B. a debit to Accounts Receivable for $7,800. C. a credit to Interest Revenue for $91. D. a debit Interest Receivable for $91.