On October 1, 2022, Nespresso sold some merchandise to Gloria Jeans Coffee for $60,000. In payment, Nespresso agreed to accept a 6% note requiring the receipt of interest and principal on June 30, 2023. Assume all correct adjusting entries were made at year-end, December 31, 2022. The journal entry, for Nespresso, on the collection date, June 30, 2023 would include a: $1,800 debit to interest expense $60,000 debit to note receivable $2,700 credit to interest revenue $900 credit to interest receivable $4,900 debit to interest payable