Plunder Inc. accepted a six-month noninterest-bearing note for $2,800 on January 1, 2018. The note was accepted as payment of a delinquent receivable of $2,500. The cash collection on July 1, 2018, would be recorded as:

Multiple Choice

Discount on note receivable	300
Interest revenue		300
Cash	2,800
Note receivable		2,800

Cash	2,500
Note receivable		2,500

Cash	2,800
Accounts receivable		2,500
Interest revenue		300

Cash	2,500
Discount on note receivable	300
Note receivable		2,800