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) Accounts Receivable 5,000

Sales 5,000

B) Notes Receivable 5,000

Sales 5,000

C) Accounts Receivable 5,125

Sales 5,125

D) Notes Receivable 5,125

Sales 5,125

E) Notes Receivable 5,000

Interest Receivable 125

Sales 5,125