If a 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 and a credit to Interest Revenue for $200.
B.
debit to Accounts Receivable for $200 and a credit to Interest Revenue for $200.
C.
debit to Interest Revenue for $200 and credit to Cash for $200.
D.
debit to Interest Expense for $200 and credit to Prepaid Interest for $200.