A parent loans $$100,000$ to its subsidiary at an annual interest rate of $4\%.$The subsidiary has not paid the interest at year$-$end. $$On the consolidation working paper, eliminating entries include all but which one of the following?

Question $7$ options:

a$)$

Credit interest expense $$4,000$

b$)$

Credit interest payable $$4,000$

c$)$

Debit interest revenue $$4,000$

d$)$

Credit loan receivable $$100,000$