Jones Co. borrows $30,000 from the bank at 9% interest on August 31. Jones' journal entry to record accrued interest on the note on September 30 would include (use a 365-day year):

a. a debit to interest Receivable for $225.00

b. a debit to Interest Expense for $221.92

c. a credit to Interest Revenue for $225.00

d. a debit to Interest Payable for $221.92