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 interest of $100, would be to:

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