On December 1, 2024, Brown Company accepted a 6-month, 4% note for $2,000 in settlement of an overdue account receivable. The accounting period ends on December 31. What would the journal entry be to record the accrued interest at year-end (rounded to the nearest dollar)? OA. Interest Receivable Cash 80 80 OB. Interest Receivable 7 Interest Revenue 7 OC. Interest Revenue 7 Interest Receivable 7 D. Interest Receivable 80 Interest Revenue 60 80