Please help me, these are the last three exercises and I have no questions left.

37. The figure expressed in a Note Receivable is identified as (The amount of a promissory note is called the) a. realizable value b. maturity value c. face value d. proceeds

38. The journal entry to record a note receivable in substitution for an account receivable is (The journal entry to record a note received from a customer to apply on account is) a. debit to Notes Receivable; credit to Accounts Receivable b. debit to Accounts Receivable; Credit to Notes Receivable c. debit to Cash; Credit to Notes Receivable d. debit to Notes Receivable; Credit to Notes Payable

39. A note receivable is received for $20,000 at 90 days, 12% dated September 10 in lieu of an account receivable. The due date of the note will be: (A 90-day, 12% note for $20,000, dated September 10, is received from a customer on account. The due date is) a. december 9 b. December 10 c. December 11 d. december 8