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? Note Receivable Cash 60,000 60,000 Interest Receivable 225 Interest Payable 225 Cash 225 Interest Revenue 225 Interest Receivable 1,350 Interest Revenue 1,350 None of the above