Harper Company lends Hewell Company $$40,000$ on March $1,$ accepting a $4-$month, $6\%$ interest note. Harper Company prepares financial statements on March $31.$ What related adjusting entry should be made before the financial statements can be prepared?

$$ a$.$

Cash

Interest Revenue

$200$

b$.$

Note Receivable Cash

c$.$

Interest Receivable Interest Revenue

$$ d$.$

Interest Receivable $40,000200q,$

Cash

$40,000$

Interest Receivable Interest Revenue $200$

$200=200$

Interest Revenue

$800$

$800$