On September 1, 2013, Sharp Corp

On September 1, 2013, Sharp Corp. lent $2,400 to Marla Smith on a 6-month 4% promissory note. The journal entry to record the note for Sharp Corp. would be to:

A) debit Note Receivable/M Smith, $2,400; credit Cash, $2,400.
B) debit Note Receivable/M Smith, $2,448; credit Cash, $2,448.
C) debit Note Receivable/M Smith, $48; credit Interest Income, $48.
D) debit Cash, $2,400; credit Note Payable/M Smith, $2,400.