Citi Bank lends Sierra Nevada Company $200,000 on October 1. Sierra Nevada Company signs a $200,000, 7%, 5-month note. The fiscal year end of Sierra Nevada Company is December 31. The journal entry made by Sierra Nevada Company on December 31 includes: (Round final calculations to the nearest dollar.)

A. a credit to Interest Payable of $5,833.

B. a credit to Cash of $5,833.

C. a debit Interest Expense of $14,000.

D. a credit to Interest Payable of $3,500.