Paddington Company Lends Bear Company $100,000 on April 1, 2019 $\quad$

Paddington Company lends Bear Company $100,000 on April 1, 2019 accepting a four-month, 9% interest note. Paddington Company prepares its financial statements on April 30, 2019.
What adjusting entry should be made by Paddington Company before the financial statements can be prepared?

A) Note Receivable 100,000
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ Cash 100,000
B) Interest Receivable 3,000
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ Interest Income 3,000
C) Cash 750
$\quad$ $\quad$ $\quad$ Interest Income 750
D) Interest Receivable 750
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ Interest Income 750