If a Bank Statement Includes an EFT Receipt of $200

Multiple Choice

If a bank statement includes an EFT receipt of $200 for interest,the journal entry to record this reconciling item should include a:

A) debit to Cash for $200 and a credit to Interest Revenue for $200.
B) debit to Accounts Receivable for $200 and a credit to Interest Revenue for $200.
C) debit to Interest Revenue for $200 and credit to Cash for $200.
D) debit to Interest Expense for $200 and credit to Prepaid Interest for $200.