A company lends its supplier $173,000 for 3 years at a 5% annual interest rate. Interest payments are to be made twice a year. The entry to record this lending transaction includes a debit to: Cash and a credit to interest Revenue for $8, 650. Interest Receivable and a credit to Payable for $173,000. Cash and a credit to Notes Payable for $173,000. Notes Receivable and a credit to Cash for $173,000