Vita Inc. lends White Ltd. $60,000 on April 1, accepting a 6-month, 4.5% interest-bearing note. Interest is due the first of each month, commencing May 1. Vita Inc. prepares financial statements on April 30. What adjusting entry should be made before the financial statements can be prepared? 60,000 Note Receivable Cash 60,000 Interest Receivable Interest Payable 225 Cash Interest Revenue 225 Interest Receivable Interest Revenue 1,350 O None of the above