A company receives interest on a $90,000, 8%, 5-year note receivable each April 1. At December 31, 2020, the following adjusting entry was made to accrue interest receivable: Interest Receivable 5,400 Interest Revenue 5,400 Assuming that the company does not use reversing entries, what entry should be made on April 1, 2021 when the annual interest payment is received? 04 Multiple Choice Cash 1,800 Interest Revenue 1.800 Cash 7,200 Interest Receivable Interest Revenue 5,400 1.800 Multiple Choice Cash 1,800 Interest Revenue 1.800 Cash 7,200 Interest Receivable Interest Revenue 5,400 1,800 Cash 5,400 Interest Receivable 5,400 EE Cash 7,200 Interest Revenue 7,200