1 of 31 < > -/3 E West County Bank agrees to lend Oriole Company $304000 on January 1. Oriole Company signs a $304000, 6%, 6-month note. The entry made by Oriole Company on January 1 to record the proceeds and issuance of the note is Cash Interest Expense Notes Payable Interest Payable 304000 9120 304000 9120 Interest Expense 4560 Cash 299440 Notes Payable 304000 Cash Interest Expense Notes Payable 304000 9120 313120 Cash 304000 304000 Notes Payable