Assume That on December 1,a Note Which Has a Face $\begin{array}{ll}\text { Notes receivable } & 9,000 \\\text { Cash }&& 9,000\end{array}$

Assume that on December 1,a note which has a face value of $9,000,bears interest at 9 percent for 120 days,received from a customer as an extension of his of past - due account is dishonored.The entry that would be made to record the dishonor (ignoring interest) is:

A)
$\begin{array}{ll}\text { Notes receivable } & 9,000 \\\text { Cash }&& 9,000\end{array}$
B)
$\begin{array}{llr} \text { Accounts receivable} &9,000 \\ \text {Cash } &&9,000\\\end{array}$

C)
$\begin{array}{cc}\text { Accounts receivable } & 9,000 \\\text { Notes receivable } &&9,000\end{array}$

D)
$\begin{array}{l}\text { Cash } &9,000\\\text { Accounts Receivable }&&9,000\end{array}$