Blue Company sold merchandise to Gray Company on November 1, 2019, for $10,000. Blue accepted a promissory note form Gray for $10,000. The note has a term of 5 months and a stated rate of interest of 7% Blue's year-end is December 31, 2019. What amount should Blue recognize as interest revenue on the maturity date of the note assuming all necessary adjusting entries were made at year end? O A. $117 OB. $175 O C. $292 OD. $420 OE. $233