On October 1, you borrow $211,000 in order to build a new facility. The loan is for 10 years, at 6% interest, and semiannual interest payments are due each April and October. The journal entry to record the issuance of the promissory note should debit Accrued Interest for $12.660 and credit Cash for $12,660. debit Accrued Interest for $12,660 and credit Cash for $12,660 debit Notes Payable for $211,000, debit Interest Expense for $12,660, credit Cash for $211,000, and credit nterest Payable for $12,660 debit Cash for $211,000, debit Interest Expense for $12,660, credit Notes Payable for $211,000, and credit Interest Payable $12,660. O debit Cash for $211,000 and credit Notes Payable for $211000