Company A and Company B each borrow $2,800 from the bank. Company A signed a 30-day, 9% note. Company B signed a 60-day, 6% note. How will each of these companies record these events in their respective general journals on the day the money was borrowed?

Company A

Cash	2,821
Notes payable		2,821

Company B

Cash	2,828
Notes payable		2,828

Company A

Cash	2,821
Interest expense		21
Notes payable		2,800

Company B

Cash	2,828
Interest expense		28
Notes payable		2,800

Company A

Notes payable	2,800
Cash		2,800

Company B

Notes payable	2,800
Cash		2,800

Company A

Cash	2,800
Notes payable		2,800

Company B

Cash	2,800
Notes payable		2,800

Company A

Interest expense	21
Notes payable	2,800
Cash		2,821

Company B

Interest expense	21
Notes payable	2,800
Cash		2,821