Teller purchased merchandise from TechCom on October 17 of the current year and TechCom accepted Teller's $15,000, 90-day, 8% note. What entry should TechCom make on January 15 of the next year when the note is paid? (Use 360 days a year. Do not round intermediate calculations.)

	Debit Cash $4,920; credit Interest Revenue $100; credit Interest Receivable $20; credit Notes Receivable $4,800.
	Debit Notes Receivable $15,000; debit Interest Receivable $300; credit Sales $15,300.
	Debit Cash $15,300; credit Notes Receivable $15,300.
	Debit Cash $15,300; credit Interest Revenue $300; credit Notes Receivable $15,000.
	Debit Cash $15,300; credit Interest Revenue $50; credit Interest Receivable $250; credit Notes Receivable $15,000.