First State Bank lends Dorchester Company $100,000 on March 1, accepting a one year, 5% interest note. First State Bank prepares financial statements on March 31. What adjusting entry should be made March 31 st before the financial statements can be prepared? debit Note Receivable 100,000; credit Cash 100,000 debit Accounts Receivable 5,000; credit Interest Revenue 5,000 debit Interest Payable 4,167; credit Interest Revenue 4,167 debit Interest Receivable 417; credit Interest Revenue 417