the bank statement includes an EFT receipt of $200 for interest the journal entry to record this reconciling item should include a

A. Debit to cash for 200 any credit to interest revenue for 200

B. Debit to accounts receivable for 200 any credit to interest revenue for 200.

C. Debit to interest expense for 200 and credit to prepaid interest for 200.

D. Debit to interest revenue for 200 and credit to cash for 200.