on august 1, 2024, a company lends cash and accepts a $12,000 note receivable that offers 6% interest and is due in nine months. how would the company record the year-end adjusting entry to accrue interest in 2024? (do not round intermediate calculations. round your answer to the nearest dollar amount.) transaction account title debit credit a. interest revenue 390 a. interest receivable 390 b. interest receivable 720 b. interest revenue 720 c. interest receivable 390 c. interest revenue 390 d. interest receivable 300 d. interest revenue 300