Harper Company lends Hewell Company $40,000 on March 1, accepting a four-month, 6% Interest note. Harper Company prepares financial statements on March 31. What adjusting entry should be made before the financial statements can be prepared? Oa. Interest Receivable 800 Interest Revenue 800 Ob. Notes Receivable 40,000 Cash 40,000 Oc. Interest Receivable 200 Interest Revenue 200 200 Interest Revenue 200 Od. Cash