On August 1, 2012, Turner Manufacturing lends cash and accepts a $21,000 note receivable that offers 8% interest and is due in nine months. interest and is due in nine months. How would Turner record the year-end adjustment to accrue interest in 2012? (Round your answer to the nearest dollar amount.)

Interest Revenue	713
Interest Receivable		713

Interest Receivable	713
Interest Revenue		713

Interest Receivable	700
Interest Revenue		700

Interest Receivable	1,680
Interest Revenue		1,680