A Customer Uses Their Gary's Sport Shop Credit Card to Charge

A customer uses their Gary's Sport Shop credit card to charge a treadmill at Gary's Sport Shop. The price is $1,000 and the financing charge is 18% per annum if the bill is NOT paid in 30 days. The customer fails to pay the bill within 30 days and a finance charge is added to the customer's account. The accounts affected by the journal entry made by Gary's Sport Shop to record the finance charge are

A) Accounts Receivable Cash
B) Cash Finance Receivable
C) Accounts Receivable Interest Payable
D) Accounts Receivable Interest Revenue