Indigo County Bank agrees to lend Farm Caf $700000 on January 1, 2021. Farm Caf signs a $700000,6%, 9-month note. Use the following tabular analysis to record the proceeds and issuance of the note by Farm Cafe: Assets Liabilities Notes Payable Stockholders' E Reti Rev. Interest Payable Accounts Payable Common Stock + + + Cash + n 1 O Increase to Interest Expense for $31500, increase to Cash for $668500, and an increase to Notes Payable for $700000. O Increase to Cash and to Notes Payable for $700000. Increase to Cash for $700000, increase to Interest Expense for $31500, and an increase to Accounts Payable for $731500 O Increase to Cash for $700000, increase to interest Expense for $31500, increase to Notes Payable for $700000, and an Increase to interest Payable for $31500