Utah Co sold merchandise to Big Sky Corp on December 1, 2016, for $9,000, and accepted a promissory note for payment in the same amount. The note has a term of 90 days and a stated interest rate of 8%. Utah's accounting period ends on December 31 . What amount should Utah recognize as interest revenue on December 31, 2016 (if a 360 day year is assumed)?

a. $ -0-
b. $ 60
c. $120
d. $180


b

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