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Paoli Pizza bought $5,000 worth of merchandise from TechCom and signed a 90-day, 10% promissory note for the $5,000. TechCom's journal entry to record the

Paoli Pizza bought $5,000 worth of merchandise from TechCom and signed a 90-day, 10% promissory note for the $5,000. TechCom's journal entry to record the sales portion of the transaction is:
A. Debit Accounts Receivable $5,000; credit Sales $5,000.
B. Debit Notes Receivable $5,000; credit Sales $5,000.
C. Debit Accounts Receivable $5,125; credit Sales $5,125.
D. Debit Notes Receivable $5,125; credit Sales $5,125.
E. Debit Notes Receivable $5,000; debit Interest Receivable $125; credit Sales $5,125.

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