On July 1, 20X1, a company borrows $100,000 on a 5% note, due in one year. Assume accrued interest was recorded on December 31. What accounts would be impacted at the time of repayment of the note and interest on June 30, 20X2? Question 35 options: Interest Expense, by $5,000. Notes Payable, by $105,000. Cash, by $100,000. Interest Payable, by $2,500. None of these