On October 1, Jerry's Carpet Service borrows $250,000 from First National Bank on a 3-month, $250,000, 8% note. What entry must Jerry's Carpet Service make on December 31 before financial statements are prepared?

	A.	debit Interest Expense 5,000 credit Interest Payable 5,000
	B.	debit Interest Payable 5,000 credit Interest Expense 5,000
	C.	debit Interest Expense 20,000 credit Interest Payable 20,000
	D.	debit Interest Expense 5,000 credit Notes Payable 5,000