A company lends its supplier $166, 000 3 years at a 10% annual interest rate. Interest payments are to be made twice a year. The entry to record this lending transaction includes a debit to: Notes Receivable and a credit to Cash for $166, 000 Cash and a credit to Interest Revenue for $16, 600. Cash and a credit to Notes Payable for $166, 000. Interest Receivable an d a credit to Interest Revenue for $8, 300