The Entry to Record the Issuance of a Check in Settlement

Multiple Choice

The entry to record the issuance of a check in settlement of an interest-bearing promissory note of $4,000 and the interest owed on the note of $100,would be to:

A) debit Interest Expense $100,debit Notes Payable $4,000 and credit Cash $4,100.
B) debit Cash $4,100,credit Notes Payable $4,000 and credit Cash $100.
C) debit Notes Payable $4,100 and credit Cash $4,100.
D) debit Accounts Payable $4,000,debit Interest Expense $100 and credit Cash $4,100.