Stimpy Has £100,000 of Capital Invested in the Partnership on 1

Stimpy has £100,000 of capital invested in the partnership on 1 January 20X1. He introduced a further £50,000 on 1 July 20X1. The partnership has a year end of 31 December 20X1. The partnership agreement states that interest should be credited to partners at the rate of 5% per annum on capital invested in the partnership. The interest on this drawing for the year to 31 December 20X1 will be
Recorded as follows:

A)
B)
C)
D)