On October 1, 2018 a company sold some merchandise to a customer for $60,000. In payment, the company agreed to accept an 6% note requiring the receipt of interest and principal on June 30, 2019. Assume all correct adjusting entries were made at year end December. 31, 2018. The journal entry on the collection date, June 30, 2019 would include a:

A.	$1,800 debit to interest expense
	B.	$60,000 debit to note receivable
	C.	$2,700 credit to interest revenue
	D.	$900 credit to interest receivable
	E.	$900 debit to interest payable