Grayson Bank agrees to lend the Trust Company $98,636 on January 1. Trust Company signs a $98,636, 996, 9-month, interest-bearing note. The entry made by Trust Company on January 1 to record the proceeds and issuance of the note is: Select the correct answer. Cash $108,623 Interest Expense Notes Payable Interest Payable $6,658 $98,636 $3,329 Interest Expense Cash $6,658 $91,978 Notes Payable $98,636 Cash $105,294 Interest Expense Notes Payable $6,658 $98,636 Cash $98,636 Notes Payable $98,636