Taylor Bank lends Guarantee Company $113,305 on January 1. Guarantee Company signs a $113,305, 10%, 9-month, interest-bearing note. Th 8,498 104,807 113,305 Oa. Interest Expense Cash Notes Payable Ob. Notes Payable Interest Payable Cash Interest Expense 113,305 4,249 113,305 4,249 Oc. Cash 121,803 Interest Expense Notes Payable Od. Cash Notes Payable 8,498 113,305 113,305 113,305