A Company Places $10,000 into a Money Market Account for Four

A company places $10,000 into a money market account for four months.The account is expected to pay 9 percent annual interest,compounded monthly.After one month,the entry to record interest earned is:

A)
$\begin{array}{llr} \text {Short-Term Investments } &75\\ \text {Interest Income } & &75\\\end{array}$

B)
$\begin{array}{l}\text { Cash } &75\\\text { Interest Income }&&75\end{array}$
C)
$\begin{array}{llr} \text {Interest Income } &75\\ \text { Cash} &&75\\\end{array}$

D)
$\begin{array}{llr} \text { Cash} &75\\ \text { Interest Receivable } &&75\\\end{array}$