QUESTION 7 ABC Company accepts a 6 month, $12,000, 9% note from XYZ Corporation on December 1, 2018. Assuming all necessary adjusting entries were made at year end on December 31,2018, the entry ABC makes on the maturity date would include a: A. Debit to Cash for $12,540 B. Credit to Notes Receivable for $12,540 C. Debit to interest revenue for $180 D. Credit to interest revenue for $440 E. Credit to interest receivable for $180