The correct answer is D. Journal.
A journal is a book of original entry in which all financial transactions are recorded in chronological order. It is the first step in the double-entry bookkeeping process.
Interest received, commission received, and rent received are all income items. Income items are recorded in the journal as a debit to the income account and a credit to the cash account.
The other options are incorrect.
A contra account is an account that is used to offset the balance of another account. For example, the allowance for doubtful accounts is a contra account that is used to offset the balance of the accounts receivable account.
A payment is a transaction in which money is paid out. Payments are recorded in the journal as a debit to the cash account and a credit to the appropriate expense account.
A receipt is a document that is issued to acknowledge the receipt of money. Receipts are not recorded in the journal.
