Harper Company lends Hewell Company $57,600 on March 1, accepting a four-month, 4% 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 768 768 Interest Receivable 192 Interest Revenue 192 Note Receivable Cash 57,600 57,600 Cash 192 Interest Revenue 192