To encourage sales, Berg was given a speclal deal on Interest. Additional Information: Future value of $100,000 in one year (quarterly interest) is $110,381. Present value of $100,000 for one year (quarterly interest) is $90,595. At the end of the first quarter, which of the following entrles will be made to record the Interest earned by Palmer on the Perez note? Multiple Choice DR Cash $2,500 CR Interest income $2,500 DR Accrued interest receivable $2,500 CR Interest income $2,500 DR Notes receivable-Perez $2,265 CR Interest income $2,265 DR Cash $2,265 CR Accrued interest receivable $2,265