On December 1, 2019, Camp Halfblood Company Accepted a $72,000

On December 1, 2019, Camp Halfblood Company accepted a $72,000, 120 day, 8% note from a customer in granting an extension to a past due account. Camp Halfblood Company's accounting period ends on December 31, and the note is collected in full on the due date.
Which one of the following statements will be false for Camp Halfblood Company?

A) On March 31, 2020, they will credit Interest Income for $1,440
B) On December 31, 2019, they will credit Interest Receivable for $480
C) On March 31, 2020, they will credit Interest Receivable for $480
D) On March 31, 2020, they will credit Notes Receivable for $72,000