A company receives interest on a $92000, 9%, 5-year note receivable each April 1. At December 31, 2020, the following adjusting entry was made to accrue interest receivable:

Interest Receivable 6210

Interest Revenue 6210

Assuming that the company does use reversing entries, what entry should be made on April 1, 2021 when the annual interest payment is received?

Cash 8280

Interest Revenue 8280

Cash 8280

Interest Receivable 6210

Interest Revenue 2070

Cash 6210

Interest Receivable 6210

Cash 2070

Interest Revenue 2070