Sheffield Company lends Concord Company $41000 on January 1 and, accepts a 2-month, 6% promissory note in exchange. Sheffield Company prepares financial statements on January 31. What adjusting entry should be made before preparing the financial statements can be prepared? 41000 Notes Receivable-Concord Cash 41000 Interest Receivable 205 Interest Revenue 205 Cash 205 Interest Revenue 205 Interest Receivable 410 Interest Revenue 410