On November 15, 2013, Betty Corporation accepted a note receivable in place of an outstanding accounts receivable in the amount of $138,460. The note is due in 90 days and has an interest rate of 7.5%. What would be the amount required for the December 31, 2013, adjusting journal entry?

$35,913.06

$1,298.06

$2,596.13

$10,384.50

$34,615.00