What is the journal entry to record the sale of the pecan-harvesting machine on October 1, 2025, when Valco Brothers Farm, Inc. provides a 2-year, $158,400, 8% note in lieu of a cash payment?

A) Debit Notes Receivable $158,400, Credit Sales $158,400
B) Debit Cash $158,400, Credit Notes Receivable $158,400
C) Debit Accounts Receivable $158,400, Credit Sales $158,400
D) Debit Sales $158,400, Credit Cash $158,400