5 points Fermata Co, issued a 60-day note to customer Sam Smith on August 10. The principle amount of the note is 54.000, 2 bears 3% annual interest and is payable to Fermata Co. on October 9. Fermata Co records adjusting closing entries every month. The company accountant has calculated that 527 of interest has accrued on the note during the month of September What journal entry should the accountant at Fermata Co record on September 30 to record the accrued interest on the note? O DR Interest Expense $27 CR Note Payable $27 BDR Cash 527 CR Interest Revenue 527 COR interest Recewable 527 CR interest revenue 527 C. DR Interest Payable 527 CR Interest Revenue 527