Teller Purchased Merchandise from TechCom on October 17 of the Current

Teller purchased merchandise from TechCom on October 17 of the current year.TechCom accepted Teller's $4,800,90-day,10% note as payment.What entry should TechCom make on January 15 of the next year when the note is paid?

A)
$$\begin{array} { | l | r | r | } \hline \text { Notes Receivable } & 4,800 & \\\hline \text { Interest Receivable } & 120 & \\\hline \text { Sales } & & 4,920 \\\hline\end{array}$$
B)
$$\begin{array} { | l| r | r | } \hline \text { Cash } & 4,920 & \\\hline \text { Notes Receivable } & & 4,920 \\\hline\end{array}$$
C)
$$\begin{array} { | l | r | r | } \hline \text { Cash } & 4,920 & \\\hline \text { Interest Revenue } & & 100 \\\hline \text { Interest Receivable } & & 20 \\\hline \text { Notes Receivable } & & 4,800 \\\hline\end{array}$$
D)
$$\begin{array} { | l | r | r | } \hline \text { Cash } & 4,920 & \\\hline \text { Interest Revenue } & & 20 \\\hline \text { Interest Receivable } & & 100 \\\hline \text { Notes Receivable } & & 4,800 \\\hline\end{array}$$
E)
$$\begin{array} { | l | r | r | } \hline \text { Cash } & 4,920 & \\\hline \text { Interest Revenule } & & 120 \\\hline \text { Notes Receivable } & & 4,800 \\\hline\end{array}$$