On April 1, Lewikowski Inc. borrowed $10,000 from Boston Bank, signing a four-month note payable. The note requires interest at an annual rate of 12%, and all interest is payable (due) at maturity. What journal entry would Lewikowski Inc. make at the end of April? Dr. interest expense $100; Cr Interest Payable $100 Dr. interest expense $400; Cr Interest Payable $400 Dr. interest receivable $100; Cr Interest Revenue $100 Dr. interest receivable $400; Cr Interest Revenue $400