A company provided the following details about a note receivable: Amount: $100,000 Interest Rate: 6% Start Date: May 1, Year 1 Maturity Date: March 1, Year 2 Assume that the company has a year-end of December 31: What is the journal entry to record interest accrued at the end of Year 1? Dr Interest Receivable 4,000; Cr Cash 4,000 O Dr Interest Receivable 4,000; Cr Interest Revenue 4,000 Dr Cash 1,000; Cr Interest Revenue 1,000 Dr Cash 5,000; Cr Interest Revenue 5,000