Sandle Company lends Roseenn Company $9,000 on April 1, accepting a four-month, 4% interest note. Sandle Company prepares financial statements on April 30. What adjusting entry should be made before the financial statements can be prepared? a. Note Receivable ...................................................................... 9,000 Cash .............................................................................. 9,000 b. Interest Receivable ................................................................. 30 Interest Revenue .......................................................... 30 c. Cash ....................................................................................... 30 Page 4 of 6 Interest Revenue .......................................................... 30 d. Interest Receivable ................................................................. 120 Interest Revenue .......................................................... 120