The Following General Journal Entry Is Made on June 1

The following general journal entry is made on June 1 in the books of Bean Bag.
Dr Cr
Bills receivable $63 550.68
Unearned interest $550.68
Accounts receivable $60 000.00
To record bills receivable $60 000 x 12% x 180 days/365 days.
The adjusting entry required for interest at balance day on 30 June is which of the following?

A) Debit unearned interest $591.78; credit interest revenue $591.78
B) Debit interest revenue $591.78; credit unearned interest $591.78
C) Debit unearned interest $591.78; credit bills receivable $591.78
D) Debit bank $591.78; credit interest revenue $591.78