XYZ accepted a $8,800,90-day, 9% note from ABC on October 17 . What entry should XYZ make on January 15 of the next year when the note is paid?. (30 days in November; Use 360 days a year; 12/31 fiscal year end.) Debit Cash $8,998; credit Interest Revenue $33; credit Interest Receivable $165; credit Notes Receivable $8,800. Debit Cash $8,998; credit Notes Receivable $8,998. Debit Notes Receivable $8,800; debit Interest Receivable $198; credit Sales $8,998. Debit Cash $8,998; credit Interest Revenue $198; credit Notes Receivable $8,800