Sun Company Paid Shine Company for Merchandise with a $27,000 $\quad$

Sun Company paid Shine Company for merchandise with a $27,000, 90-day, 10% note dated December 11, 2019.
What entry should Shine Company make in its books at the end of the accounting period on December 31, 2019?

A) Interest receivable 150
$\quad$ $\quad$ $\quad$ $\quad$ Interest income 150
B) Cash 150
$\quad$ $\quad$ $\quad$ Interest receivable 150
C) Interest income 150
$\quad$ $\quad$ $\quad$ $\quad$ Interest receivable 150
D) Cash 150
$\quad$ $\quad$ $\quad$ Interest income 150