On September 1, 2020, Zara Co. loaned $5,000 cash to Zum Inc. and received a two-year, 8% note. Cash interest is due each August 31, and the principal is due at the end of the second year. Zara Co. has a December 31 year-end.

Assuming Zara accrued the proper amount of interest on December 31, 2020, what account(s) are debited in the journal entry to pay the interest on August 31, 2021?Select all that apply.

Interest Expense

Note Receivable

Interest Receivable

Cash

Interest Revenue