Acme,IncAccepted a Promissory Note from NadirCo,who Promised to Pay Acme

Acme,Inc.accepted a promissory note from NadirCo,who promised to pay Acme $5,000 plus 6% interest at the end of four months.When Acme first accepts the note,it should record Interest receivable of ________.

A) $300
B) $100
C) $0
D) $150