Indicate the Account(s) to Be Debited and Credited to Record

Indicate the account(s) to be debited and credited to record the following transactions.
-A promissory note received in granting a time extension to a charge customer.
Debit ________ Credit ________

A) Cash
B) Notes receivable
C) Accounts receivable
D) Interest receivable
E) Notes payable
F) Accounts payable
G) Interest payable
H) Discount on notes payable
I) Interest expense
J) Interest income
K) Sales