On January 1, 2021, FlexMotors sold products to a customer and received a payment of $4,000,000 on that day. FlexMotors will deliver the products on December 31, 2021. The fair value of products is $4,400,000. The interest rate is 10% On December 31, 2021. FlexMotors will record the following journal entry Multiple Choice DR Deferred revenue 4,000,000 CR Revenue 4,000,000 DR Deferred revenue CR interest Revenue CR Revenue 4.800.000 400,000 4.400,000 DR interest expense 400,000 DR Deferred revenue 4.000.000 CR Revenu 4,400,000