Blue Spruce Corp. lends Ayayai industries $60000 on August 1, 2022, accepting a 9-month, 6% interest note. If Blue Spruce Corp. accrued interest at its December 31, 2022 year-end, what entry must it make to record the collection of the note and interest at its maturity date? O Cash 62700 Notes Receivable 60000 Interest Revenue 2700 O Notes Receivable 60000 Interest Receivable 1500 Interest Revenue 1200 Cash 62700 O Cash 62700 Notes Receivable 60000 Interest Receivable 1500 Interest Revenue 1200 Cash 62700 Notes Receivable 62700