Marigold Company lends Novak Company $46000 on January 1 and, accepts a 4-month, 6% promissory note in exchange. Marigold Company prepares financial statements on January 31. What adjusting entry should be made before preparing the financial statements can be prepared? Notes Receivable-Novak Cash 46000 46000 Interest Receivable Interest Revenue 230 230 Cash Interest Revenue 230 230 920 Interest Receivable Interest Revenue