Harper Company lends Hewell Company $37,200 on March 1, accepting a four- month, 5% interest note. Harper Company prepares financial statements on March 31. What adjusting entry should be made before the financial statements can be prepared? Interest Receivable Interest Revenue Note Receivable 620 620 37,200 Cash 37,200 Interest Receivable 155 Interest Revenue 155 Cash 155 Interest Revenue 155