On December 15th, a note payable is used to replace a $10,000 overdue account payable that does not bear interest. The customer agrees to pay $3,000 cash and sign a 60-day, 15% note to replace the account payable. The entry to record the final payment on February 13th will be:

Notes Payable CR, Interest Payable CR, Interest Expense DR, Cash DR

Notes Payable DR, Interest Payable DR, Interest Expense DR, Cash CR

Notes Payable DR, Interest Payable CR, Interest Expense DR, Cash DR

Notes Payable DR, Interest Payable DR, Interest Expense CR, Cash CR

Which is correct option?