On April 1,20x0 your company finances partial payment of the sale of machinery to a customer for a $20,000, 3 year, 8%,note receivable . interest is payable annually on April 1. on december 31, 20x0, an adjusting entry debits interest receivable and credits interest revenue for $1,600. the entry necessary to correct the error before the books are closed would include... a, $400 debit to interest revenue. b, $400 credit to interest expense. c, $400 credit to unearned interest receivable , c, $ 400 credit to sales