On January 1 of this year, Gertoni Lenders agrees to lend Ester Corp. $150,000. Ester Corp. signs a $150,000,6%, 9-month loan. Interest is due at maturity. The entry made by Ester Corp. on January 1 to record the receipt of the loan is: Interest Expense Cash Bank Loan Payable 6,750 145,500 150,000 Cash Bank Loan Payable 150,000 150,000 Cash Interest Expense Bank Loan Payable 150,000 6,750 156,750 Cash Interest Expense Bank Loan Payable Interest Payable 150,000 6,750 150,000 6,750