Moss County Bank agrees to lend the Oriole Company $560000 on January 1. Oriole Company signs a $560000, 6%, 9-month note. The entry made by Oriole Company on January 1 to record the proceeds and issuance of the note is

A) Interest Expense	25200
Cash	534800
Notes Payable		560000

B) Cash	560000
Notes Payable		560000

C) Cash	560000
Interest Expense	25200
Notes Payable		585200

D) Cash	560000
Interest Expense	25200
Notes Payable		560000
Interest Payable		25200