Windt, LLC receives a $$5,000,6-$month, $7\%$ promissory note from Otto Company in settlement of an open accounts receivable. What entry will Windt, LLC make upon receiving $($issuance$)$ of the note?

Dr$.$ Notes Receivable $5,000$

Dr$.$ Interest Receivable $135$

Cr$.$ A$/$R $-$ Otto Company $5,000$

Cr$.$ Interest Revenue $135$

Dr$.$ Notes Receivable $5,000$

Cr$.$ A$/$R $-$ Otto Company $5,000$

Dr$.$ Notes Receivable $5,175$

Cr$.$ A$/$R $-$ Otto Company $5,000$

Cr$.$ Interest Revenue $175$

Dr$.$ Notes Receivable $5,135$

Cr$.$ A$/$R $-$ Otto Company $5,135$