Rodgers Company lends Lanier Company $80,000 on April 1, accepting a four-month, 9% interest note. Rodgers Company prepares financial statements on April 30. What adjusting entry should be made before the financial statements can be prepared?

a.Interest Receivable..................................600

Interest Revenue............................600

b.Note Receivable.......................................80,000

Cash...............................................80,000

c.Cash........................................................600

Interest Revenue............................600

d.Interest Receivable..................................2,400

Interest Revenue............................2,400