Bri Company Lends Tyrone Company $300,000 on April 1, 2019 $\quad$

Bri Company lends Tyrone Company $300,000 on April 1, 2019 accepting a four-month, 9% interest note. Bri Company prepares its financial statements on April 30, 2019.
What adjusting entry should be made by Bri Company before the financial statements can be prepared?

A) Note Receivable 300,000
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ Cash 300,000
B) Interest Receivable 9,000
$\quad$ $\quad$ $\quad$ $\quad$ Interest Income 9,000
C) Cash 2,250
$\quad$ $\quad$ $\quad$ $\quad$ Interest Income 2,250
D) Interest Receivable 2,250
$\quad$ $\quad$ $\quad$ $\quad$ Interest Income 2,250