Dougherty County Bank agrees to lend Tifton Brick Company $300,000 on January 1. Tifton Brick Company signs a $300,000, 8%, 9-month note. The entry made by Tifton Brick Company on January 1 to record the proceeds and issuance of the note O A $300,00 debit to Cash O A $324.000 debit to Cash O A $324,000 credit to Note Payable O A $318,000 credit to Note Payable