White Resources Determines That It Has NOT Yet Recorded the 2017

Multiple Choice

White Resources determines that it has NOT yet recorded the 2017 accrual for Interest Revenue to be received in 2018.Assuming the amount to be recorded for 2017 is $2,000, the required adjustment at December 31, 2017 is

A) debit Interest Receivable and credit Interest Revenue $2,000.
B) debit Interest Revenue and credit Interest Receivable $2,000.
C) debit Interest Payable and credit Interest Revenue $2,000.
D) Silly question: no adjusting entry is required.