Sandle Company Lends Roseenn Company $9000 on April 1 Accepting $\begin{array}{lrr} \text {Note Receivable } &9,000\\ \text { Cash } &&9,000\\\end{array}$

Sandle Company lends Roseenn Company $9000 on April 1 accepting a four-month 4% interest note. Sandle Company prepares financial statements on April 30. What adjusting entry should be made before the financial statements can be prepared? a.
$\begin{array}{lrr} \text {Note Receivable } &9,000\\ \text { Cash } &&9,000\\\end{array}$

b.
$\begin{array}{lrr} \text { Interest Receivable } &30\\ \text { Interest Revenue } &&30\\\end{array}$

c.
$\begin{array}{lrr} \text { Cash} &30\\ \text { Interest Revenue } &&30\\\end{array}$

d.
$\begin{array}{lrr} \text { Interest Receivable } &120\\ \text { Interest Revenue } &&120\\\end{array}$