Please help just on question number 26. I don't understand.

26. LO 9.6 A customer was unable to pay the accounts receivable on time in the amount of $34,000. The customer was able to negotiate with the company and transferred the accounts receivable into a note that includes interest, along with an up-front cash payment of $6,000. The note maturity date is 24 months with a 15% annual interest rate. What is the entry to recognize this transfer? 27. LO 9.6 What are three differences between accounts receivable and notes receivable