Sheffield County Bank agrees to lend the Wildhorse Brick Company $$438000$ on January $1.$ Wildhorse Brick Company signs a $$438000,6\%,9-$month note. The entry made by Wildhorse Brick Company on January $1$ to record the proceeds and issuance of the note is

$\backslash$table$[[$Cash$,438000,],[$Notes Payable,,$438000],[$Cash$,438000,],[$Interest Expense,$19710,],[$Notes Payable,,$438000],[$Interest Payable,,$],[$Cash$,43710,],[$Interest Expense,$19710,],[$Notes Payable,$19710,],[$Interest Expense,$418290,],[$Cash$,,438000]]$