On October 1, Sam's Painting Service borrows $119000 from National Bank on a 3 month, 119000, 4% note. The payment of the note and accrued interest on lanuary 1 by Sam's Paing Service indudes) O Decrease to Notes Payable for $119000, decrease to Interest Payable for $1190, and a decrease to cash for $120190 O Decrease to Notes Payable for $119000, an increase to Interest Expense for $1190 and a decrease to Cash for $120190 O Decrease to Notes Payable and to Cash for $120190 Decrease to Notes Payable for $119000, and a decrease to Interest Payable for $4760 and a decrease to cash for $123760