Choo Ltd Invested $200 000 with a Bank for One $\quad$

Choo Ltd invested $200 000 with a bank for one year at 12 per cent on 1 September 2015 (interest payable at end of loan) .What is the adjusting journal entry at balance date,30 June 2016?

A) Dr Accrued revenue $18 000 $\quad$$\quad$ Cr Interest revenue $18 000
B) Dr Accrued revenue $20 000 $\quad$$\quad$ Cr Interest revenue $20 000
C) Dr Accrued revenue $24 000 $\quad$$\quad$ Cr Interest revenue $24 000
D) Dr Unearned revenue $18 000 $\quad$$\quad$ Cr Interest revenue $18 000