On January $1,$ John Smith Company accepted a $6-$ month note for $$14,000\mathrm{.}00$ at $11\%$ from one of its customers. When the note matured on June $30,$ the customer was unable to pay, and the company treated it as a dishonored note. The journal entry would be:

A$.$ Cash

$14,770$

Notes Receivable

$14,000$

Interest Revenue

$770$

B$.$ Accounts Receivable

$14,770$

Notes Receivable

$14,770$

C$.$ Accounts Receivable

$14,770$

Notes Receivable

$14,000$

Interest Revenue

D$.$ Bad Debts Expense

$14,770$

Notes Receivable

$14,000$

Interest Revenue

$770$