Uniform Supply accepted a $4,800, 90-day, 10% note from Tracy Janitorial on October 17. What entry should Uniform Supply make on December 31, to record the accrued interest on the note? Debit Cash $20; credit Notes Receivable $20. Debit Cash $100; credit Notes Receivable $100. Debit Interest Receivable $20; credit Interest Revenue $20. Debit Interest Receivable $100; credit Interest Revenue $100. Debit Cash $120; credit Interest Revenue $100; credit Interest Receivable $20.