Perform a​ "product-by-value" analysis on products​ A, B,​ C, D, and​ E:
A B C D E
Unit Contribution ​$0.75 ​$0.33 ​$1.25 ​$0.85 ​$0.75
Total Contribution ​$63,000 ​$82,000 ​$95,000 ​$115,000 ​$57,000
1. Arrange the products in descending order of their individual dollar contribution to the​ firm:
2. Arrange the products in descending order of their total dollar contribution to the​ firm:

A. Notes Receivable 6,000 A/c Dr

        To Accounts Receivable—Dame Company 6000

Explanation:

Since we have to pass the journal entry of receiving the promissory note, so the journal entry would be:

Notes Receivable 6,000 A/c Dr

        To Accounts Receivable—Dame Company 6000

(Being note is received in exchange of accounts receivable)    

The notes receivable is an asset so it would be debited whereas account receivable is also an asset but we have to give extra time to the debtor to pay, so for that, we credited the accounts receivable account.