Uniform Supply accepted a $$12,000,90-$day, $7\%$ note from Tracy Janitorial on October $17.$ What entry should Uniform Supply make on January $15$ of the next year when the note is paid?. $($Use $360$ days a year.$)$

Debit Cash $$12,210$; credit Interest Revenue $$35$; credit Interest Receivable $$175$; credit Notes Receivable $$12,000.$

Debit Cash $$12,210$; credit Notes Receivable $$12,210.$

Debit Notes Receivable $$12,000$; debit Interest Receivable $$210$; credit Sales $$12,210.$

Debit Cash $$12,210$; credit Interest Revenue $$175$; credit Interest Receivable $$35$; credit Notes Receivable $$12,000.$

Debit Cash $$12,210$; credit Interest Revenue $$210$; credit Notes Receivable $$12,000.$