Received a $6,000, 8%, 3-month note, dated November 1 from John Hoye in payment of his open accounts receivable. We have a calendar year end. The entry to record the accrued interest revenue at December 31, year-end is Select one: a. debit notes receivable 120; credit interest revenue 120 o b. debit interest receivable 80; credit interest revenue 80 c. debit interest receivable 480; credit interest revenue 480 d. debit interest receivable 120; credit interest revenue 120