The Last Bank Lends Money to a Customer on a Six

The Last Bank lends money to a customer on a six month note. The bank accrues interest on the note at the end of the year. The journal entry on the books of the bank would include a:

A) debit to Cash and a credit to Interest Revenue.
B) debit to Cash and a credit to Interest Payable.
C) debit to Interest Receivable and a credit to Interest Revenue.
D) debit to Interest Revenue and a credit to Interest Receivable.