Moss County Bank agrees to lend the Marin Company $400000 on January 1. Marin Company signs a \$400000, 4\%, 9-month note. Recording the proceeds and issuance of the note by Marin Company on January 1 includes a(n) Increase to Cash for $400000, increase to Interest Expense for $12000, increase to Notes Payable for $400000, and an increase to interest Payable for $12000. Increase to Cash and to Notes Payable for $400000. increase to Cash for $400000, increase to Interest Expense for $12000, and an increase to Notes Payable for $412000. increase to Interest Expense for $12000, increase to Cash for $388000, and an increase to Notes Payable for $400000