On October 2,2014,Allen Jewelry Company Accepted a 4-Month,10% Note for $2,400

On October 2,2014,Allen Jewelry Company accepted a 4-month,10% note for $2,400 in settlement of an overdue account receivable.What is the journal entry to record the acceptance of the note?

A) $$\begin{array} { | l | r | r | } \hline \text { Notes receivable } & 2,400 & \\\hline \text { Accounts receivable } & & 2,400 \\\hline\end{array}$$
B) $$\begin{array} { | l | r | r | } \hline \text { Cash } & 2,400 & \\\hline \text { Sales revenue } & & 2,400 \\\hline\end{array}$$
C) $$\begin{array} { | l | r | r | } \hline \text { Notes receivable } & 2,400 & \\\hline \text { Cash } & & 2,400 \\\hline\end{array}$$
D) $$\begin{array} { | l | r | r | } \hline \text { Accounts receivable } & 2,400 & \\\hline \text { Notes receivable } & & 2,400 \\\hline\end{array}$$