Frasquita Acquired Equipment from the Manufacturer on 6/30/2013 and Gave

Frasquita acquired equipment from the manufacturer on 6/30/2013 and gave a noninterest-bearing note in exchange. Frasquita is obligated to pay $550,000 on 4/30/2014 to satisfy the obligation in full. If Frasquita accrued interest of $15,000 on the note in its 2013 year-end financial statements, what would the manufacturer record in its 2013 income statement for this transaction?

A) $15,000 of interest revenue.
B) $25,000 of interest revenue.
C) $15,000 of interest revenue and $525,000 of sales revenue.
D) $550,000 of sales revenue.