Considering the loan made by a company on 31/12/20X9 in the amount of R$ 100,000.00, with a maturity of 2 months, updated by inflation (measured by...

Considering the loan made by a company on 31/12/20X9 in the amount of R$ 100,000.00, with a maturity of 2 months, updated by inflation (measured by the IPCA variation) and interest of 1.5% per month, what is the correct accounting entry for the recognition of monetary variation and interest in the second month of competence?

A company made a loan of R$ 100,000.00 on 31/12/20X9, with a maturity of 2 months, updated by inflation and interest.
The loan has a post-fixed rate, as the IPCA variation will only be obtained when it is published.
The correct accounting entry for the recognition of monetary variation and interest in the second month of competence is one of the alternatives.
A) Debit of loan: R$ 3,000.00 and Credit of financial revenue: R$ 3,000.00.
B) Debit of financial expense: R$ 3,000.00 and Credit of available: R$ 3,000.00.
C) Debit of financial expense: R$ 2,023.46 and Credit of loans: R$ 2,023.46.
D) Debit of financial expense: R$ 2,023.46 and Credit of available: R$ 2,023.46.
E) Debit of available: R$ 2,023.46 and Credit of loans: R$ 2,023.46.