Manitoba Metals Ltd lent $100,000 to Coltraine Ltd. at an interest rate of 5%. Both the loan and all the interest are to be repaid after two years. At the end of the first year what is the entry required on Manitoba's books? (Dr.-Debit and Cr.-Credit) Dr. Interest revenue $5,000, Cr. Interest payable $5,000 Dr. Interest expense $5,000, Cr. Interest payable $5,00 No entry is required until the amount becomes due. Dr. Interest receivable $5,000, Cr. Interest revenue $5,000