On December 1, 2018, a company converted an existing account receivable in the amount of $6,000 to a note receivable to allow an extended payment period. The note is due in three months and includes an annual interest rate of 9%. The company prepares year-end financial statements on December 31 and recorded adjusting entries are made at that time. What entry should the company make on March 1, 2019, when the interest is paid at maturity?

A) Debit Cash for $135, credit Interest Receivable for $45, and credit Interest Revenue for $90

B) Debit Cash and credit Notes Receivable for $6,135

C) Debit Cash for $6,135, Notes Receivable for $6,000, and credit Interest Revenue for $135

D) Debit Cash for $135 and credit Interest Revenue for $135