Teller purchased merchandise from TechCom on October 17 of the current year and TechCom accepted Teller's $8.400, 90-day, 8 % note. What entry should TechCom make on December 31, to record the accrued interest on the note? (Use 360 days a year) O Debit Interest Receivable $28; credit Interest Revenue $28 O Debit Cash $140; credit Notes Receivable $140 O Debit Interest Recevable $140; credit Interest Revenue $140 O Debit Cash $168, credit Interest Revenue $140; credit Interest Recelvable $28 O Debit Cash $28; credit Notes Receivable $28