David purchases new kitchen appliances for $5,000, which he charges to his store account. The financing charge is 8% per year when the bill is not paid in 30 days. David does not pay in the allotted time, and a finance charge is added to his account. What accounts are affected by the journal entry the store makes to record the finance charge?

Accounts Receivable Interest Payable

Accounts Receivable Cash

Cash Finance Receivable

Accounts Receivable Interest Revenue