Sunland Company lends Oriole Company $37000 on January 1 and, accepts a 2-month, 6% promissory note in exchange. Sunland Company prepares financial statements on January 31. What adjusting entry should be made before preparing the financial statements can be prepared?

Sunland Company lends Oriole Company $37000 on January 1 and, accepts a 2-month, 6% promissory note in exchange. Sunland Company prepares financial statements on January 31. What adjusting entry should be made before preparing the financial statements can be prepared? O Notes Receivable-Oriole Cash O Interest Receivable Interest Revenue O Cash Interest Revenue O Interest Receivable Interest Revenue 37000 37000 185 185 185 185 370 370