Sunland Company obtains $37,600 in cash by signing a 7\%, 6-month, $37,600 note payable to First Bank on July 1 . Sunland's fiscal year ends on September 30 . What information should be reported for the note payable in the annual financial statements? In the balance sheet, Notes Payable of \$ reported as and Interest Payable of \$ In the income statement, Interest Expense of \$ should be reported under