Giorgio Italian Market Bought $4,000 Worth of Merchandise from Food

Giorgio Italian Market bought $4,000 worth of merchandise from Food Suppliers and signed a 90-day, 6% promissory note for the $4,000.
- Food Supplier's journal entry to record the collection on the maturity date is: (Use 360 days a year.)

A) Debit Notes Receivable $4,000; credit Cash $4,000
B) Debit Notes Receivable $4,060; credit Sales $4,060
C) Debit Cash $4,000; debit Interest Receivable $60; credit Sales $4,060
D) Debit Cash $4,060; credit Notes Receivable $4,060
E) Debit Cash $4,060; credit Interest Revenue $60; credit Notes Receivable $4,000