250 Harper Company lends Hewell Company $30,000 on March 1, accepting a four-month, 10% interest note. Harper Company prepares financial statements on March 31. What adjusting entry should be made before the financial statements can be prepared? a. Cash 250 Interest Revenue b. Interest Receivable 1,000 Interest Revenue 1,000 c. Interest Receivable 250 Interest Revenue 250 d. Note Recevable 30,000 Cash 30,000