Admire County Bank agrees to lend Sunland Brick Company $597000 on January 1. Sunland Brick Company signs a $597000, 8%, 9-month note. The entry made by Sunland trick Company on January 1 to record the proceeds and issuance of the notes 597000 35820 Interest Expense Notes Payable Interest Payable 597000 35820 35820 561180 597000 Interest Expense Cash Notes Payable Cash Interest Expense Notes Payable 597000 35820 632920 Cash 597000 Notes Payable 597000