28) On November 19 , Nicholson Company receives a $22,800,60-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? (Use 360 days a year.) $133. A) Debit Notes Receivable \$133; credit Interest Revenue B) Debit Interest Receivable $57; credit Interest Revenue $57. $190. C) Debit Interest Revenue $190; credit Interest Receivable $133. D) Debit Notes Receivable $133; credit Interest Receivable $133. E) Debit Interest Receivable $133; credit Interest Revenue