a Interest Expense 18,000 Cash b. Cash c. Cash 282,000 300,000 300,000 Notes Payabl.. 300,000 Notes Payable... Notes Payable... Notes Payable 300,000 Interest Expense 18,000 318,000 d. Cash 300,000 Interest Expense... 18,000 300,000 18,000 Interest Payable. Admire County Bank agrees to lend Givens Brick Company $300,000 on January 1. Givens Brick Company signs a $300,000, 8%, 9-month note. The entry made by Givens Brick Company on January 1 to record the proceeds and issuance of the note is