09 On November 19, Nicholson Company receives a $21,600, 60-day, 5% note from a customer to replace an account receivable. What adjusting entry should be made by Nicholson on the December 31 year-end? Note: Use 360 days a year. Multiple Choice Debit Interest Receivable $126: credit Interest Revenue $126. Debit Notes Receivable $126 credit Interest Receivable $126 Debit Notes Receivable $54; credit Interest Revenue $54. 4