Taylor Bank lends Guarantee Company $102,935 on January 1. Guarantee Company signs a $102,935, 8%, 9-month, interest-bearing note. The entry made by Guarantee Company on January 1 to record the proceeds and issuance of the note is Oa. Interest Expense 6,176 Cash 96,759 Notes Payable 102,935 Ob. Notes Payable 102,935 Interest Payable 3,088 Cash 102,935 Interest Expense 3,088 Oc. Cash 109,111 Interest Expense 6,176 Notes Payable 102,935 Od. Cash 102,935 Notes Payable 102,935