At the End of the First Quarter,which One of the Following

At the end of the first quarter,which one of the following entries will be made to record the interest earned by Palmer on the Berg note?

A) DR Cash $\quad$ 2,500
CR Interest income $\quad$ 2,500
B) DR Accrued interest receivable $\quad$ 2,500
CR Interest income $\quad$ 2,500
C) DR Notes receivable-Berg $\quad$ 2,265
CR Interest income $\quad$ 2,265
D) There is no entry because the note is non-interest bearing.