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Nebraska Co . holds Georgia Inc's $ 3 0 , 0 0 0 , 1 2 0 - day, 9 % note. The entry made

Nebraska Co. holds Georgia Inc's $30,000,120-day, 9% note. The entry made by Nebraska Co. when the notes is collected, assuming no interest has previously been accrued is:
Dr. Cash
Cr. Notes Receivable
Dr. Accounts Receivable
Cr. Notes Revenue
Cr. Interest Revenue
30,000
30,900
Cr. Notes Receivable
Cr. Interest Revenue
Dr. Accounts Receivable
Cr. Notes Receivable
30,000
Cr. Interest Revenue
900
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