Wallah Company Agreed to Accept $5,000 in Cash Along with an $8,000

Wallah Company agreed to accept $5,000 in cash along with an $8,000, 90-day, 13.5% note from customer Judith Klemper to settle her $13,000 past-due account. How should Wallah record this transaction?

A) $\begin{array}{|l|r|r|}\hline \text { Accounts Receivable - J. Klemper } & 13,000 & \\\hline \text { Note Receivable } & & 8,000 \\\hline \text { Cash } & & 5,000 \\\hline\end{array}$
B) $$\begin{array} { | c | r | r | } \hline \text { Note Receivable } & \mathbf { 8 , 0 0 0 } & \\\hline \text { Sales } & & \mathbf { 8 , 0 0 0 } \\\hline\end{array}$$
C) $$\begin{array} { | l | r | r | } \hline \text { Cash } & 5,000 & \\\hline \text { Note Receivable } & \mathbf { 8 , 0 0 0 } & \\\hline \text { Sales } & & 13,000 \\\hline\end{array}$$
D) $$\begin{array} { | l | r | r | } \hline \text { Cash } & 5,000 & \\\hline \text { Note Receivable } & \mathbf { 8 , 0 0 0 } & \\\hline \text { Accourt Receivable -J. Klemper } & & 13,000 \\\hline\end{array}$$
E) $\begin{array}{|l|r|r|}\hline \text { Sales } & 13,000 & \\\hline \text { Note Receivable } & & 8,000 \\\hline \text { Cash } & & 5,000 \\\hline\end{array}$