On December$31,2022,$ the lender on a $ $5$ comma $900,120$minus$$day$,10\%$ note dated November$5,2022,$ will$$ recognize: $($Use a $365$ day year and round your final answer to the nearest$$ dollar.$)$

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Part $1$

A$.$

interest$$ receivable, $ $194.$

B$.$

interest$$ receivable, $ $91.$

C$.$

interest$$ payable, $ $194.$

D$.$

interest$$ payable, $ $91.$