Sunland Company lends Wildhorse Company $11100 on April 1, accepting a four-month, 4% interest note. Sunland Company prepares financial statements on April 30. What adjusting entry should be made before the financial statements can be prepared? Interest Receivable 37 Interest Revenue 37 Note Receivable 11100 Cash 11100 Interest Receivable 148 Interest Revenue 148 Cash Interest Revenue 37 37 40