it Co Herbert Company lends Newton Company $30 ,000 on April 1 , accepting a four ting month . 9% interest note . Herbert Company prepares financial statements on April 30 . What adjusting entry should be made before the financial statements can be prepared a Note Receivable 30 090 Cash 30.000 b . Interest Receivable 225 Interest Revenue IF C. Cash 27 E Interest Revenue 225 d . Interest Receivable 900 Interest Revenue DO