On August $1,2024,$ a company lends cash and accepts a $$10,000$ note receivable that offers $6\%$ interest and is due in nine months. How would the company record the year$-$end adjusting entry to accrue interes in $2024?($Do not round intermediate calculations. Round your answer to the nearest dollar amount.$)$

$\backslash$table$[[$Transaction$,$Account Title,Debit,Credit$],[$A$.$

$\backslash$table$[[$Interest Revenue$],[$Interest Receivable$]],318,318,],[$B$.,$

$\backslash$table$[[$Interest Receivable$],[$Interest Revenue$]],600,600,],[$C$.,$

$\backslash$table$[[$Interest Receivable$],[$Interest Revenue$]],318,318,],[$D$.,$

$\backslash$table$[[$Interest Receivable$],[$Interest Revenue$]],250,250,]]$

Multiple Choice

Option A

Option B

Option C

Option D