On October 31, 20x4, you lend $ 1905027 to another company for one year. At October 31, 20x5, you will receive the $1905027 plus 4% interest. The December 31, 20x4 adjusting entry will include a credit to:

Select one:

a. Interest revenue in the amount of $12700

b. Interest receivable in the amount of $19050

c. Interest receivable in the amount of $12700

d. Interest revenue in the amount of $19050