Teller, a Calendar Year Company, Purchased Merchandise from TechCom on October

Teller, a calendar year company, purchased merchandise from TechCom on October 17 of the current year. TechCom accepted Teller's $4,800, 90-day, 10% note as payment. What entry should TechCom make on January 15 of the next year when the note is paid, assuming an adjusting entry for interest was made for interest on December 31?

A) $$\begin{array} { | l | r | r | } \hline \text { Notes Receivable } & 4,800 & \\\hline \text { Irterest Receivable } & 120 & \\\hline \text { Sales } & & 4,920 \\\hline\end{array}$$
B) $$\begin{array} { | c | r | r | } \hline \text { Cash } & 4,920 & \\\hline \text { Notes Receivable } & & 4,920 \\\hline\end{array}$$
C) $\begin{array}{|l|r|r|}\hline \text { Cash } & 4,920 & \\\hline \text { Interest Revenue } & & 100 \\\hline \text { Interest Receivable } & & 20 \\\hline \text { Notes Receivable } & & 4,800 \\\hline\end{array}$
D) $\begin{array}{|l|r|r|}\hline \text { Cash } & 4,920 & \\\hline \text { Interest Revenue } & & 20 \\\hline \text { Interest Receivable } & & 100 \\\hline \text { Notes Receivable } & & 4,800 \\\hline\end{array}$
E) $\begin{array}{|l|r|r|}\hline \text { Cash } & 4,920 & \\\hline \text { Interest Revenue } & & 120 \\\hline \text { Notes Receivable } & & 4,800 \\\hline\end{array}$