Final answer:
An accrued receivable refers to a revenue that has been earned but not yet received. Recording interest revenue before it is received is an example of an accrued receivable.
Step-by-step explanation:
An accrued receivable refers to a revenue that has been earned but not yet received. Among the given options, recording interest revenue before it is received is an example of an accrued receivable. This is because the interest revenue has been earned, but the cash has not been received yet.