The City of T repaid its tax anticipation note of $100,000 after tax collections. The amount of interest charged is $5,000. What is the journal entry to record the repayment?

a		Debit: Tax Anticipation Notes Payable $100,000 Debit: Expenditures Control $5,000 Credit: Cash $105,000
	b	Debit: Expenditures Control $105,000 Credit: Cash $105,000
	c	Debit: Expenditures Control $5,000 Credit: Cash $5,000
	d	Debit:Tax Anticipation Notes Payable $105,000 Credit: Cash $105,000