On April 12, Hong Company Agrees to Accept a 60-Day

On April 12, Hong Company agrees to accept a 60-day, 10%, $4,500 note from Indigo Company to extend the due date on an overdue account.
-What is the journal entry needed to record the transaction by Indigo Company?

A) Debit Notes Payable $4,500; credit Accounts Payable $4,500.
B) Debit Sales $4,500; credit Notes Payable $4,500.
C) Debit Accounts Payable $4,500; credit Notes Payable $4,500.
D) Debit Cash $4,500; credit Notes Payable $4,500.
E) Debit Accounts Receivable $4,500; credit Notes Payable $4,500.