On May 1, Mask On, Road Trip Corp. ("MORTC") lends 100,000 to a client. The loan has a 12% annual interest rate. Interest payments and original principal will all be paid back in exactly one year's time. MORTC has a 12/31 fiscal year end, so June 30 is a quarter end. On June 30, MORTC will: Do nothing regarding the loan because no interest has been paid yet. b Do an adjusting entry that includes 2,000 debit to interest revenue C Do an adjusting entry that includes 2,000 debit to interest receivable d Do an adjusting entry that includes 3,000 debit to interest receivable e Do an adjusting entry that includes 12,000 credit to interest revenue