On December 1, Julian Borrowed $36,000 from Jessie, Giving a 90-Day

On December 1, Julian borrowed $36,000 from Jessie, giving a 90-day, 10% note. Which entry would Julian make on December 31, the end of the accounting period?

A) Interest Expense 300
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ Interest Payable 300
B) Interest Expense 300
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ Discount on Notes Payable 300
C) Interest Expense 900
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ Interest Payable 900
D) Interest Expense 900
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ Cash 900