MixRecording Studios Purchased $7,800 in Electronic Components from TechCom

MixRecording Studios purchased $7,800 in electronic components from TechCom. MixRecording Studios signed a 60-day, 10% promissory note for $7,800. TechCom's journal entry to record the sales portion of the transaction is:

A) Debit Accounts Receivable $7,800; credit Sales $7,800.
B) Debit Accounts Receivable $7,930; credit Sales $7,930.
C) Debit Notes Receivable $7,800; credit Sales $7,800.
D) Debit Notes Receivable $7,930; credit Sales $7,930.
E) Debit Notes Receivable $7,800; debit Interest Receivable $130; credit Sales $7,930.