A 3G mobile phone, _____ to be most useful and fashionable, is popular with some teenagers.[ ]

A. consider

B. considering

C. considered

D. to be considered

某企业2009年4月1日从银行取得短期借款300000己，年利率6%，偿还期9个月，利息按月计提，按季支付。
要求：
1.写出4月末计提借款利息的会计分录。