Keith Company paid Major Company for merchandise with an $8,000, 60-day, 9% note dated April 1. If Keith Company pays the note at maturity, what entry should Major make at that time?

a.	cash interest income notes receivable	8,720	720 8,000
b.	notes payable interest expense cash	8,000 720	8,720
c.	cash interest income notes receivable	8,120	120 8,000
d.	notes payable interest expense cash	7,880 120	8,000