Admire County Bank agrees to lend Givens Brick Company $200,000 on January 1. Givens Brick Company signs a $200,000, 8%, 9-month note. The entry made by Givens Brick Company on January 1 to record the proceeds and issuance of the note is

Cash	200,000
Interest Expense	12,000
Notes Payable		200,000
Interest Payable		12,000

Cash	200,000
Interest Expense	12,000
Notes Payable		212,000

Cash	200,000
Notes Payable		200,000

Interest Expense	12,000
Cash	188,000
Notes Payable		200,000