A Company Lends Its Supplier $150,000 for 3 Years at a 6

A company lends its supplier $150,000 for 3 years at a 6% annual interest rate.Interest payments are to be made twice a year.The entry to record this lending transaction includes a debit to:

A) Notes Receivable and a credit to Cash for $150,000.
B) Cash and a credit to Notes Payable for $150,000.
C) Cash and a credit to Interest Revenue for $9,000.
D) Interest Receivable and a credit to Interest Revenue for $4,500.