Berger Finance Company lends Paradigm Corporation $40,000 on August 1, 2025, accepting a 9-month, 9% interest note. If Berger prepares its financial statements as of December 31, 2025, what adjusting entry must it make? OA) B) 0 C) OD) Interest Receivable Cash Interest Revenue Interest Revenue Notes Receivable Interest Revenue Accounts Receivable Interest Receivable 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 Sm