Berry Company lent $100,000 cash to an employee on March 1 and received a one-year 6% interest-bearing note receivable. The required adjusting entry on December 31 would be Interest receivable +$5,000 Interest revenue +$5,000 Interest receivable +6,000 Interest revenue +$6,000 Interest receivable +$1,000 Interest revenue +$1,000 Interest expense +$5,000 Interest payable $5,000