Teller, a calendar year company, purchased merchandise from TechCom on November 1 of the current year. TechCom accepted Teller's $4,800, 90- day, 1096 note as payment. What entry should TechCom make on February 1 of the next year when the note is paid, assuming an adjusting entry for interest was made for interest on December 31? Notes Receivable Interest Receivable Sales 4.800 120 4,920 4,920 Cash Notes Receivable 4,920 4,920 Cash Interest Revenue Interest Receivable Notes Receivable 100 20 4,800 Cash 4,920 Interest Revenue Interest Receivable Notes Receivable 80 4800 4,920 Cash Interest Revenue Notes Receivable 120 4,800