A wholesaler signed a 9%, $50,000, 6-month note receivable to help a retail customer finance its inventory during the Christmas shopping season. The note was signed on August 31. Loan principal with accrued interest will be paid on maturity. What is the adjusting entry to be made on December 31, at fiscal year-end? Select one: O a. debit Interest Receivable, $1,500; credit Interest Revenue, $1,500 O b. debit Interest Receivable, $375; credit Interest Revenue, $375 O C. debit Interest Expense, $1,875; credit cash, $1,875 d. debit Interest Expense, $375; credit Interest Payable, $375