On December 1, Jenna Borrowed $12,000 from Bacerra, Giving a 90-Day

On December 1, Jenna borrowed $12,000 from Bacerra, giving a 90-day, 10% note. Which entry would Jenna make on December 31, the end of the accounting period?

A) Interest Expense 100
$\quad$ $\quad$ $\quad$ $\quad$ Interest Payable 100
B) Interest Expense 100
$\quad$ $\quad$ $\quad$ $\quad$ Discount on Notes Payable 100
C) Interest Expense 300
$\quad$ $\quad$ $\quad$ $\quad$ Interest Payable 300
D) Interest Expense 300
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ Cash 300