In a review of the May 31, 2016, financial statements during the normal year-end closing process, it was discovered that the interest income accrual on Simpson Company's notes receivable was omitted. The amounts omitted were calculated as follows: The May 31, 2016, entry to correct for these errors, ignoring the effect of income taxes, includes a credit to retained earnings for $91, 800. credit to interest revenue for $91, 800. debit to interest revenue for $100, 200. credit to Interest receivable for $100, 200