Rafael Company Borrowed $24,000 from Bank of Jane on December

Rafael Company borrowed $24,000 from Bank of Jane on December 1, 2019, and signed a 90 day, 8% Notes Payable.
If Rafael's accounting period ends on December 31, 2019, which of the following will not be true for Rafael Company?

A) On December 31, 2019, Rafael will debit Interest Expense for $160
B) On December 31, 2019 Rafael, will credit Interest Payable for $160
C) On March 1, 2020, Rafael will debit Interest Expense for $320
D) On March 1, 2020, Rafael will debit Interest Payable for $320