Madison Bank lends Neenah Paper Company $100,000 on January 1, 2017. Neenah signs a $100,000, 7%, 6-month note. The journal entry made by Neenah on January 1, 2017 will debit: A. Interest Expense for $7,000 and credit Cash for $7,000. B. Cash for $100,000 and credit Notes Payable for $100,000! Cash for $93,000 and credit Note Payable for $93,000! D. Interest Expense for $7,000 and credit Interest Payable for $7,000