On November 16, 2019, Pea Company Borrowed $60,000 from Coat $\quad$

On November 16, 2019, Pea Company borrowed $60,000 from Coat Company and gave a 90-day, 12% note.
On December 31, 2019 the end of the accounting period, Coat makes the following entry:

A) Notes receivable 900
$\quad$ $\quad$ $\quad$ Interest income 900
B) Interest receivable 1,800
$\quad$ $\quad$ $\quad$ $\quad$ Interest income 1,800
C) Cash 900
$\quad$ $\quad$ $\quad$ $\quad$ Interest income 900
D) Interest receivable 900
$\quad$ $\quad$ $\quad$ $\quad$ Interest income 900