company receives interest on a $30,000,8%,5-year note receivable each April 1. At December 1,2016 , the following adjusting entry was made to accrue interest receivable: Assuming that the company DOES use reversing entries, what entry should be made on April 1 , 2017 when the annual interest payment is received? 17 when the annual interest payment is received? Dr. Cash 600; Cr. Interest Revenue 1,800 Dr. Cash 1,800; Cr. Interest Receivable 1,800 Dr. Cash 2,400; Cr. Interest Receivable 1,800; Cr. Interest Revenue 600 Dr. Cash 2,400; Cr. Interest Revenue 2.400