24. Claire Company uses accrual accounting and issues financial statements every December 31. On July 1, 2021, Claire Company lends Alex industries $40,000 and accepts a 9-month, 9% interest note. Claire Company's required adjusting entry on December 31, 2021, consists of A) an $1,800 debit to Interest Receivable and an $1,800 credit to Interest Revenue. B) a $3,600 debit to Interest Receivable and a $3,600 credit to Interest Revenue. c) a $2,400 debit to Interest Receivable and a $2,400 credit to Interest Revenue. D) an $1,800 debit to Notes Receivable and an $1,800 credit to Interest Revenue.