Help Save & MC Qu. 8-136 A company lends its supplier... A company lends its supplier $173,000 for 3 years at a 5% annual interest rate. Interest payments are to be made twice a year. The entry to record this lending transaction includes a debit to: Multiple Choice Notes Receivable and a credit to Cash for $173,000. Cash and a credit to Interest Revenue for 58,650 Cash and a credit to Notes Payable for $173.000 Interest Receivable and a credit to interest Revenue for $4,325