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9. Moss County Bank agrees to lend the Sadowski Brick Company S200,000 on January 1. Sadowski Brick Company signs a $200,000,6%, 9-month note. The entry made by Sadowski Brick Company on January 1 to record the proceeds and issuance of the note is a. Interest Expense 9,000 Cash. 191,000 Notes Payable 200,000 b. Cash 200,000 Notes Payable 200,000 c. Cash 200,000 Interest Expense 9,000 Notes Payable 209,000 d. Cash 200,000 Interest Expense Notes Payable 200,000 Interest Payable 9,000 10. On January 1, 2010, Keisist Company, a calendar-year company, issued $400,000 of notes payable, of which S100,000 is due on January for each of the next four years. The proper balance sheet presentation on December 31, 2010, is a. Current Liabilities, $400,000 b. Long-term Debt, $400,000 c Current Liabilities, S100,000; Long-term Debt, $300,000 d. Current Liabilities, $300,000; Long-term Debt, $100,000, 9,000