Rain Company Paid Drop Company for Merchandise with a $9,000 $\quad$

Rain Company paid Drop Company for merchandise with a $9,000, 90-day, 10% note dated December 11, 2019.
What entry should Drop Company make in its books at the end of the accounting period on December 31, 2019?

A) Interest receivable 50
$\quad$ $\quad$ $\quad$ $\quad$ Interest income 50
B) Cash 50
$\quad$ $\quad$ $\quad$ Interest receivable 50
C) Interest income 50
$\quad$ $\quad$ $\quad$ Interest receivable 50
D) Cash 50
$\quad$ $\quad$ $\quad$ Interest income 50