Swifty Company charges 15% interest on all unpaid Swifty's credit card transactions beyond 30 days. On September 30, Crane had a balance owing of $6100 on the credit card that was now past due. What adjusting entry would be recorded by Swifty on September 30 for Crane's unpaid balance? (Use 365 days for calculation.) Debit to Accounts Receivable and credit to Sales for $6100. Debit to Accounts Receivable and credit to Interest Revenue for $75.21. Debit to Credit Card Receivable and a credit to Sales for $6100. Debit to Credit Card Receivable and credit to Interest Revenue for $75.21