On October $1,2022,$ Nespresso sold some merchandise to Gloria Jeans Coffee for $$72,000.$ In payment, Nespresso agreed to accept a $7\%$ note requiring the receipt of interest and principal on June $30,2023.$ Assume all correct adjusting entries were made at year$-$end, December $31,2022.$ The journal entry, for Nespresso, on the collection date, June $30,2023$ would include a:

Select one:

a$.$ $$1,260$ credit to interest receivable

b$.$ $$3,780$ credit to interest revenue

c$.$ $$2,520$ debit to interest expense

d$.$ $$72,000$ debit to note receivable

e$.$ $$5,880$ debit to interest payable