23. On Nov, 1, 2019, KD company. borrowed $40000 cash from the bank for 6- months at 6% interest. KD made the appropriate calender-year accruals on December 31, 2019. The entry for payment of the note at maturity is:

A. Note payable 40000

Interest Expense 400

Interest payable. 800

Cash. 41200

B. Note payable. 41200

Cash. 41200

C. Note payable. 40000

Interest Expense. 1200

Cash. 41200

D. Note payable 40000

Interest Expense. 800

Interest Payable. 400

Cash. 41200

E. Note payable. 40000

Interest Expense. 2400

Cash 42400