On January $1,$ Orange Corp. accepted a one $-$ year note for $$7,000$ at $4\%$ from one of its customers. When the note matured on December $31,$ the customer was unable to pay, and the company treated it as a dishonored note. The journal entry would be:

A$.$ Cash $7,280$

Note Receivable Interest Revenue

B$.$ Accounts Receivable

Note Receivable Interest Revenue

C$.$ Bad Debts Expense Notes Receivable Interest Revenue

D$.$ Accounts Receivable Notes Receivable

$7,000$

$280$

$7,280$

$7,000$

$280$

$7,280$

$7,000$

$280$

$7,280$

$7,280$