France Company Paid Heidelberg Company for Merchandise with a $19,200 $\quad$

France Company paid Heidelberg Company for merchandise with a $19,200, 90-day, 8% note dated May 10.
If France Company pays the note at maturity, what entry should be made at that time?

A) Notes Payable 19,584
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ Interest Payable 384
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ Cash 19,200
B) Cash 19,584
$\quad$ $\quad$ $\quad$ $\quad$ Notes Payable 384
$\quad$ $\quad$ $\quad$ $\quad$ Interest Payable 19,200
C) Notes Payable 19,200
Interest Expense 384
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ Cash 19,554
D) Notes Payable 19,200
$\quad$ $\quad$ $\quad$ $\quad$ Interest Expense 384
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ Cash 18,816