Review] On October 1, 2018, Taylor (the borrower) signed a Note, promising to repay Brown (the lender) $5,000 in 6 months plus 4% interest. What is the year-end adjusting journal entry that BROWN will record on December 31, 2018, in connection with this Note? How long is the note outstanding during 2018? Note that Brown is the lender in this situation. ] O Interest expense 200 Interest payable 200 0 Interest receivable 50 Interest revenue 50 O Interest expense 50 Interest payable 50 Interest receivable 200 Interest revenue 200