Ginter Co. holds Kolar Inc.'s $10,000, 120-day, 9% note. The entry made by Ginter Co. when the note is collected, assuming no interest has been previously accrued, is
A. Cash 10,300/ Notes Receivable 10,300
B. Cash 10,000/ Notes Receivable 10,000
C. Accounts Receivable 10,300/ Notes Receivable 10,000, Interest Revenue 300
D. Cash 10,300/ Notes Receivable 10,000, Interest Revenue 300
Answer: D