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?

Interest expense by 5,000

Interest payable, by 2,500

Notes payable by 105,000

Cash by 100,000