Claire Had Previously Purchased Inventory from Jamie for $20 000

Claire had previously purchased inventory from Jamie for $20 000. On 1 August Claire gave Jamie a 60-day bill of exchange to cover the amount of the account payable plus interest at 10% p.a. The correct accounting entry in Claire's books to record the settlement of the bill at maturity is:

A) DR Bills payable $20 329; CR Interest expense $329; CR Bank $20 000.
B) DR Bills payable $20 000; CR Bank $20 000
C) DR Bills payable $19 671; DR Interest expense $329; CR Bank $20 000
D) DR Bills payable $20 329; DR Interest expense $329; CR Bank $20 329; CR Unexpired interest $329