Match the account name on the left with the appropriate description on the right.

	Interest receivable
	Interest payable
	Interest income
	Interest expense

A.	An income statement amount representing the cost of using borrowed money for the period, whether paid in cash or not.
B.	An income statement amount representing interest that has been earned during the period, whether received in cash or not.
C.	A liability representing interest that will be paid in cash in the future
D.	An asset representing interest that will be received in cash in the future.