On August 1, 2015, Turner Manufacturing lends cash and accepts a $21,000 note receivable that offers 8% interest and is due in nine months. How would Turner record the year-end adjustment to accrue interest in 2015? (Do not round intermediate calculations. Round your answer to the nearest dollar amount.)

Interest Receivable	700
Interest Revenue		700

Interest Receivable	778
Interest Revenue		778

Interest Receivable	1,680
Interest Revenue		1,680

Interest Revenue	778
Interest Receivable		778