On September 1, 2019, Westwood Builders borrowed $200,000 from Colorado State Bank by issuing a 7-month, $200,000, 6% note. Westwood Builders recorded the December 31, 2019 year-end adjusting entry to accrue interest. What entry will Westwood Builders make to pay off the note and interest at maturity on April 1, 2020?

A.
Notes Payable 200,000
Interest Payable 7,000
Cash 207,000

B.
Notes Payable 200,000
Interest Expense 7,000
Cash 207,000

C.
Notes Payable 200,000
Interest Payable 4,000
Interest Expense 3,000
Cash 207,000

D.
Notes Payable 200,000
Cash 200,000

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