14. Hartley Corporation is in possession of Weber Corporation's promissory note, which has a principal amount of $40,000, a term of 180 days, and carries an annual interest rate of 4%. The journal entry recorded by Hartley Corporation upon collection of the note, under the assumption that no interest revenue has been accrued prior to collection, would be as follows: (3 points)

 A. Cash 40,000 Notes Receivable 40,000

B. Accounts Receivable 40,800 Notes Receivable 40,000 Interest Revenue 800

C. Cash 40,800 Notes Receivable 40,000 Interest Revenue 800

 D. Cash 41,600 Notes Revenue 40,000 Interest Revenue 1,600

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