Teller purchased merchandise from TechCom on October 17 of the current year and TechCom accepted Teller's \$11,700, 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.) Multiple Choice Debit Cash $234; credit Interest Revenue $195; credit Interest Receivable $39. Debit Cash $195; credit Notes Receivable $195. Debit Interest Receivable $195; credit Interest Revenue $195. Debit Interest Receivable $39; credit Interest Revenue $39. Debit Cash $39; credit Notes Receivable $39