On January 1 of this year, Sam Co. agrees to lend Tammy Corp. $150,000. Tammy Corp. signs a $150,000, 6%, 9-month loan. Interest is due at maturity. The entry made by Tammy Corp. on January 1 to record the receipt of the loan is 1) Dr. Cash $150,000; Dr. Interest Expense $6,750; Cr. Bank Loan Payable $150,000; Cr. Interest Payable $6,750 2) Dr. Cash $150,000; Dr. Interest Expense $6,750; Cr. Bank Loan Payable $156,750 3) Dr. Cash $150,000; Cr. Bank Loan Payable $150,000 4) Dr. Interest Expense $6,750; Dr. Cash $145,500; Cr. Bank Loan Payable $150,000