Acme,IncAccepted a Promissory Note from NadirCo,who Promised to Pay Acme

Acme,Inc.accepted a promissory note from NadirCo,who promised to pay Acme $5,000 plus 6% interest at the end of four months.When Acme first accepts the note,it should record a ________.

A) note payable of $5,000
B) note receivable of $5,000
C) note payable of $5,100
D) note receivable of $5,150