Sheffield Company lends Ivanhoe Company $11400 on April 1, accepting a four-month, 6% interest note. Sheffield Company prepares financial statements on April 30. What adjusting entry should be made before the financial statements can be prepared?

A.Interest Receivable	228
Interest Revenue		228

B.Interest Receivable	57
Interest Revenue		57

C.Cash	57
Interest Revenue		57

D.Note Receivable	11400
Cash		11400