On February 15th, Discus Manufacturing lends Javelin Industries $10,000 using a promissory note. In the note, Javelin promises to repay the entire amount plus 5% annual interest within 120 days. What accounting entries should Discus make on February 15th to record acceptance of this note? Notes Receivable = debit of $10,000; Cash = credit of $10,000 O Notes Receivable = debit of $10,167; Accounts Receivable-Javelin Industries = credit of $10,167 Notes Receivable = debit of $10,167; Cash = credit of $10,167 O Notes Receivable = debit of $10,000; Accounts Receivable-Javelin Industries = credit of $10000