Ace Electronics accepted a promissory note from Fenstermaker, who promised to pay Ace $2,000 plus 6% interest at the end of six months. When Ace first accepts the note, it should record ________.
A) a note payable of $2,060
B) a note receivable of $2,060
C) a note receivable of $2,000
D) a note payable of $2,000