MixRecording Studios Purchased $7,800 in Electronic Components from TechCom $\begin{array} { | c | r | r | } \hline \text { Accounts Receivable } & 7,800 & \\\hline \text { Sales } & & 7,800 \\\hline\end{array}$

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) $\begin{array} { | c | r | r | } \hline \text { Accounts Receivable } & 7,800 & \\\hline \text { Sales } & & 7,800 \\\hline\end{array}$
B) $\begin{array} { | c | r | r | } \hline \text { Accounts Receivable } & 7,930 & \\\hline \text { Sales } & & 7,930 \\\hline\end{array}$
C) $\begin{array} { | c | r | r | } \hline \text { Notes Receivable } & 7,800 & \\\hline \text { Sales } & & 7,800 \\\hline\end{array}$
D) $\begin{array} { | c | r | r | } \hline \text { Notes Receivable } & 7,930 & \\\hline \text { Sales } & & 7,930 \\\hline\end{array}$
E) $\begin{array} { | l | r | r | } \hline \text { Notes Receivable } & 7,800 & \\\hline \text { Interest Receivable } & 130 & \\\hline \text { Sales } & & 7,930 \\\hline\end{array}$