Hart Hotels Lends Nancy's Nuts $60,000 on July 1, Accepting $\quad$

Hart Hotels lends Nancy's Nuts $60,000 on July 1, accepting a four-month, 9% interest note.Hart Hotels prepares financial statements on July 30.What adjusting entry should be made before the financial statements can be prepared?

A) Note Receivable......................60,000
$\quad$ Cash.......................................... $\quad$$\quad$ 60,000

B) Interest Receivable....................450
Interest Revenue............................. $\quad$ $\quad$ 450

C) Cash.........................................450
Interest Revenue...................... $\quad$ $\quad$ $\quad$ 450

D) Interest Receivable.................1,800
Interest Revenue............................ $\quad$ $\quad$ 1,800