when an interest bearing note is dishonoured at maturity and ultimate collection of the principal and interest is expected, the entry for the dishonouring-assuming no previous accrual of interest should include:

a. a debit to allowance for doubtful accounts

b. only a credit to notes recievable

c. a credit to notes receivable and interest revenue

d. a credit to notes receivable and interest recievable

e. none of the above