Ace Company purchases $144,400 of merchandise from Zitco on December 13. Zitco acccepts Ace's $144,400, 90 day. 12% note as payment. Zitco's accounting period ends on December 31. Zitco uses a 360 day year to make all interest calculations. What adjusting journal entry would Zitco record on December 31, related to this note? Debit Interest Revenue, $770; credit Interest Receivable. $770 Debit Interest Receivable, $818; credit Interest Revenue, $818 Debit Interest Receivable, $866; credit Interest Revenue. $866 Debit Interest Expense, $818; credit Interest Payable. $818 Debit Interest Expense, $866; credit Interest Payable, $866