On June 1, ABC Company accepts a $20,000, four-month, 6% promissory note in settlement of an account with XYZ company. ABC has a July 31 fiscal year end. The adjusting entry to record interest on July 31 is: Select one: a. Debit Interest Receivable $20 Credit Interest Revenue $20 b. Debit Notes Receivable $120 Credit Unearned Interest Revenue $120 c. Debit Interest Receivable $120 Credit Interest Revenue $120 d. Debit Interest Receivable $40 Credit Interest Revenue $40