Paoli Pizza Bought $5,000 Worth of Merchandise from TechCom and Signed

Paoli 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 sales portion of the transaction is:

A) $\begin{array}{|l|r|r|}\hline \text { Accounts Receivable } & 5,000 & \\\hline \text { Sales } & & 5,000 \\\hline\end{array}$
B) $\begin{array}{|l|r|r|}\hline \text { Notes Receivable } & 5,000 & \\\hline \text { Sales } & & 5,000 \\\hline\end{array}$
C) $\begin{array}{|l|r|r|}\hline \text { Accounts Receivable } & 5,125 & \\\hline \text { Sales } & & 5,125 \\\hline\end{array}$
D) $$\begin{array} { | c | r | r | } \hline \text { Notes Receivable } & 5,125 & \\\hline \text { Sales } & & 5,125 \\\hline\end{array}$$
E) $$\begin{array} { | l | r | r | } \hline \text { Notes Receivable } & 5,000 & \\\hline \text { Irterest Receivable } & 125 & \\\hline \text { Sales } & & 5,125 \\\hline\end{array}$$