Question 14 (1 point) Blue Inc. has a year-end of June 30. On December 1, 2020, the company signed a 10-month, 5% note receivable for $28,000. The adjusting entry required at year-end is: DR Interest income $1,167 CR Interest receivable $1,167 DR Interest receivable $1,400 CR Interest income $1,400 DR Interest income $117 CR Interest receivable $117 DR Interest receivable $817 CR Interest income $817