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On December 31, 2017, the lender on a $ 5,700, 120-day,10% note dated November 5, 2017, will recognize: (Use a 365 day year and round

On December 31, 2017, the lender on a $ 5,700, 120-day,10% note dated November 5, 2017, will recognize: (Use a 365 day year and round your final answer to the nearest dollar.)

A. Interest payable, $91. 

B. Interest receivable, $91. 

C. Interest receivable. $194. 

D. Interest payable, $194.

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