Show work please

7. Moss County Bank agrees to lend the Sadowski Brick Company $300,000 on January I. Sadowski Brick Company signs a $300,000, 6%, 9-month note. The entry made by Sadowski Brick Company on January 1 to record the proceeds and issuance of the note is 13,500 286,500 300,000 300,000 300,000 b. Cash 300,000 as 13,500 Notes Payable 313,500 d. Cash 13,500 300,000 13,500