On March 1, 2023, Sam Ventura has $5,000 of outstanding accounts receivable to Dwight Company. Dwight's year end is December 31. Sam cannot pay the amount immediately but is willing to sign a promissory note. The interest is 6% per annum, to be collected when the note is due. Sam promises to pay on March 1, 2024. The entry to record the conversion of the accounts receivable to a note receivable on March 1, 2023 is: Select one: O a. Debit Notes Receivable $5,000, Credit Cash $5,000 b. Debit Notes Receivable $5,000, Credit Accounts Receivable $5,000 c. Debit Accounts Receivable $5,000, Credit Allowance for Doubtful Accounts $5,000 O d. Debit Accounts Receivable $5,000, Credit Notes Receivable $5,000