First Bank lends AMD Company $40,000 on August 1, 2022. This is a 9-month, 9% interest note. All interest and principal will be received at maturity. When First Bank prepares its financial statements as of December 31, 2022, what adjusting entry must it make to record the interest earned? A) debit note receivable for $40,000 and credit cash for $40,000. B) debit interest revenue for $40,000 and credit notes receivable for $40,000. C) debit cash for $1,500 and credit note receivable for $1,500. OD) debit interest receivable for $1,500 and credit interest revenue for $1,500