Uniform Supply accepted a $4,800, 90-day, 10% note from Tracy Janitorial on October 17. What entry should Uniform Supply make on December 31, to record the accrued interest on the note?

Debit Interest Receivable $100; credit Interest Revenue $100.

Debit Interest Receivable $20; credit Interest Revenue $20.

Debit Cash $120; credit Interest Revenue $100; credit Interest Receivable $20.

Debit Cash $20; credit Notes Receivable $20.

Debit Cash $100; credit Notes Receivable $100.