Harper Company lends Hewell Company $57,600 on March 1, accepting a four-month, 10% interest note. Harper Company prepares financial statements on March 31. What adjusting entry should be made before the financial statements can be prepared? O Interest Receivable $480 Irterest Revenue $480 Ob. cash $480 Interest Revenue $480 Oc Interest Receivable $1,920 Interest Revenue $1,920 Od. Note Receivable $57,600 Cash $57,600