On August $1,20$x$1,$ a company loaned $$60,000$ to another company at a $6\%$ interest rate. Cash payment for interest is not due until July $31,20$x$2.$ The adjusting entry on December $31,20$x$1$ would include:

a$.$

A debit to note receivable for $$3,600$

b$.$

A debit to interest payable for $$1,500$

c$.$

A debit to interest receivable for $$3,600$

d$.$

A credit to interest revenue for $$1,500$

e$.$

A debit to note receivable for $$1,500$