The Liccorish 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 transaction is

A$)$

$\backslash$table$[[$Accounts Receivable,$5,000,],[$Sales$,,5,000]]$

B$)$

$\backslash$table$[[$Notes Receivable,$5,000,],[$Sales$,,5,000]]$

C$)$

$\backslash$table$[[$Accounts Receivable,$5,125,],[$Sales$,,5,125]]$

D$)$

$\backslash$table$[[$Notes Receivable,$5,125,],[$Sales$,,5,125]]$

E$)$

$\backslash$table$[[$Notes Receivable,$5,000,],[$Interest Receivable,$125,],[$Sales$,,5,125]]$

SportsWorld purchased equipment costing $$10,000.$ The equipment has a residual value of $$1,000,$ and an estimated useful life of $5$ years or $36,000$ shoes. Actual units produced during the year were $7,000$ units. Calculate the annual depreciation using the straight line method.

A$)$ $$1,800$

B$)$ $$4,000$

C$)$ $$1,450$

D$)$ $$2,000$

E$)$ $$1,750$