On November $16.$ Bell borrowed $$10,000$ from Graham and gave a $90-$day. $12\%$ mote Ont Derescokry $$1$ the end of the accounting period. Graham makes the following entry:

Notes receivable

$150$

Interest receivable

$300$

interest income

Cash

$5$

Interest income

$150$

$-$

$1$

$q,$