HCF, a finance company, lends Able Business $2,400 at 5% for three months on December 1, 2015. HCF's adjusting entry on December 31, 2015, should include:

a. A debit to Interest Revenue for $10.

b. A debit to Cash for $10.

c. A credit to Interest Revenue for $10.

d. A credit to Interest Receivable for $10.