On January 31,2006,Purrfect Pets Receives a $4,680 Interest Payment on a Note

On January 31,2006,Purrfect Pets receives a $4,680 interest payment on a note receivable representing two months of accumulated interest.One month of this interest was accrued during the year ended December 31,2005.Upon receiving the payment,the company would:

A) debit Interest Receivable for $2,340,debit Cash $2,340,and credit Interest Revenue for $4,680.
B) debit Cash for $4,680,credit Interest Revenue for $2,340,and credit Interest Receivable for $2,340.
C) debit Cash for $2,340,debit Interest Receivable for $2,340,and credit Interest Revenue for $2,340.
D) debit Interest Revenue for $2,340 and credit Cash for $2,340.