Smith Company loaned $$200,000$ to another corporation on December $1,2022$ and received a $4-$month, $6\%$ interest$-$bearing note with a face value of $$200,000.$ What adjusting entry should Smith Company make on December $31,2022?$

A$)$ Debit Interest Receivable and credit Interest Revenue, $$1,000$

B$)$ Debit Cash and credit Interest Revenue, $$4,000$

C$)$ Debit Interest Receivable and credit Interest Revenue, $$4,000$

D$)$ Debit Cash and credit Interest Receivable, $$1,000$