The payment on a note is recorded, by the maker or payer, as a

A. debit, Cash; credit, Notes Payable; credit, Interest Expense.

B. debit, Cash; credit, Notes Receivable; credit, Interest Income.

C. debit, Notes Receivable; debit, Interest Income; credit, Cash.

D. debit, Notes Payable; debit, Interest Expense; credit, Cash.