Swifty Corporation lends Pharoah Company $37200 on April 1, accepting a four-month, 15% interest note. Swifty Corporation prepares financial statements on April 30. What adjusting entry should be made before the financial statements can be prepared? Interest Receivable 1395 Interest Revenue 1395 O Interest Receivable 465 Interest Revenue 465 O Cash 465 Interest Revenue 465 O Note Receivable 37200 Cash 37200