Valley Spa purchased $9,300 in plumbing components from Tubman Co. Valley Spa signed a 60-day, 10% promissory note for $9,300. If the note is dishonored, but Tubman intends to continue collection efforts, what is the journal entry made by Tubman to record the dishonored note? (Use 360 days a year.) A) B) C) D) Debit Accounts Receivable-Valley Spa $9,455; debit Bad Debt Expense $155; credit Notes Receivable $9,300. Debit Bad Debt Expense $9,455; credit Accounts Receivable-Valley Spa $9,455. Debit Bad Debt Expense $9,300; credit Notes Receivable $9,300. Debit Accounts Receivable-Valley Spa $9,300; credit Notes Receivable $9,300. E) Debit Accounts Receivable-Valley Spa $9,455, credit Interest Revenue $155; credit Notes Receivable $9,300