Reck Company Receives a $15,000, 3-Month, 8% Promissory Note from Fey

Reck Company receives a $15,000, 3-month, 8% promissory note from Fey Company in settlement of an open accounts receivable. What entry will Reck Company make upon receiving the note? a.
$\begin{array}{lrr} \text {Notes Receivable } &15,300\\ \text {Accounts Receivable-Fey Company } &&15,300\\\end{array}$

b.
$\begin{array}{lrr} \text { Notes Receivable } &15,300\\ \text { Accounts Receivable-Fey Company} &&15,000\\\text { Interest Revenue } &&300\end{array}$

c.
$\begin{array}{lrr} \text { Notes Receivable} &15,000\\ \text { Interest Revenue } &300\\ \text { Accounts Receivable-Fey Company }&&15,000 \\ \text {Interest Revenue } &&300\end{array}$

d.
$\begin{array}{lrr} \text {Notes Receivable } &15,000\\ \text { Accounts Receivable-Fey Company} &&15,000\\\end{array}$