Toffee Inc. could not pay its $2,000 account with Candy Supplies Ltd. when it was due on September 1, 2023. However, on that date Candy Supplies agreed to accept Toffee's six-month promissory note at 9% interest in place of its receivable. If December 31, 2023 is Candy Supplies year-end, what will be recorded? Select answer from the options below Nothing, because the note is not yet due. Interest receivable and interest revenue of $60. Interest receivable and interest revenue of $180. Interest receivable and interest revenue of $90