Young Company lends Dobson industries $40,000 on August 1, 2017, accepting a 9-month, 9% interest note. If Young prepares its financial statements as of December 31, 2017, what adjusting entry must it make?

DR Notes Receivable 1,500; CR Interest Revenue 1,500

DR Cash 1,500; CR Interest Revenue 1,500

DR Interest Receivable 1,500; CR Interest Revenue 1,500

DR Accounts Receivable 1,500; CR Interest Receivable 1,500