What is the net reairable value of Accounts Recelvable as of December 31, 2025? A. 5155,300 B. 5146.700 c. 5142100 D. 1137,800 On October 1, 2025, ABC Company loanod A. Jenkins 514,000 at an annual iwterest rate of B\% wth a maturity date of Aprl 1, 2026. On October 1, 2025, ABC Company will record A. debat to Notes Receivable - A. Jenkins of 515,120 B. no enty ance the note is due on Acel 1, 2020 C. a debit to Notes Receivable - A. Jerkins of 514.000 D. a credit to Notes Payable - A Jenkins of 514,000