XYZ accepted a 6-month Note Receivable of $20,000 from a customer on November 1, 2021. The interest rate on the Note is 12% per year, and all principal and interest on the note will be collected on the maturity date of May 1, 2022 The appropriate adjusting entry as of December 31, 2021 is: 400 400 Interest Revenue Interest Receivable Interest Expense Interest Revenue 400 400 No Entry Required or None of these 20,400 Cash Notes Receivable Interest Revenue 20,000 400 400 Interest Receivable Interest Revenue 400