On November $16,$ Bell borrowed $$10,000$ from Graham and gave a $90-$day, $12\%$ note. On December $31,$ the end of the accounting period, Graham makes the following entry:

Notes receivable

Interest income

Interest receivable

$150$

Interest income

$300$

Cash

Interest receivable

$150$

Interest income

$150$

$150$

Interest income

$150$

None of the above

Question $9$