On October $1,2023,$ Corporation $1$ issued a $$100,000$ note payable to Corporation $2.$ The note carries a $10\%$ annual interest rate. All Interest and principal is due to Corporation $2$ on March $31,2024.$ All proper adjusting journal entries were made on their respective books at December $31.$ The journal entry to be recorded by Corporation $2$ when the note is paid on March $31,2024$ will include:

A$)$ A credit to Interest Receivable for $$2,500.$

B$)$ A debit to cash for $$2,500.$

C$)$ A debit to interest revenue for $$5,000.$

D$)$ A credit to cash for $$105,000$