Amelia Enterprises borrowed $40,000 on March 1st of the current year by signing a 2 month, 9% interest bearing note. Assuming that no entries have been recorded to date, when the note is paid April 30th, the entry to record the payment on Amelia's books should include

a) Interest expense $3,600 b) Interest expense $600 c) interest revenue $3,600 d) interest revenue $600