On July 1, 2018, XYZ Company invested $10,000 in a one-year certificate of deposit that pays 8% interest per year XYZ Company will not receive the interest until the certificate of deposit matures on July 1, 2019, Assume that XYZ Company made the appropriate journal entry on July 1, 2018, and no adjusting entries have been made during the year. Which of the following is the appropriate adjusting journal entry to be recorded on December 31, 2018? DR Interest Revenue $800 CR Interest Receivable $800 DR Cash $800 CR Interest Revenue $800 DR Interest Receivable $800 CR Interest Revenue $800 DR Cosh $400 CR interest Revenue $400 DR Interest Revenue $400 CR interest Receivable $400 DR Interest Receivable $400 CR Interest Revenue $400 NO ADJUSTING ENTRY NECESSARY