A company is holding a $6,000, 90-day, 6% note receivable, dated December 1. The entry to record accrued interest at the end of its fiscal year on December 31 will include:

Select one:

a. An increase interest income for $90

b. An increase to cash for $6,090

c. A decrease to note receivable for $6,000

d. An increase to interest receivable for $30