On Novenber 1, Year 1. JC. Penney Company borrowed $20,000 from Burlington Company and gave a 90 day, 12% note. On December 31 , Year 1 the end of the occounting period, Burlington makes the following entry? Notes Receivable 400 Notes Revenue 400 Interest Receivable 400 Interest Revenue 400 Interest Expense 600 Interest Piyable 600 Interest Receivable 600 Interest Revenue 600 Cash 400 Interest Revenue 400