Taylor Bank lends Guarantee Company $150,000 on January 1. Guarantee Company signs a $150,000, 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. Cash 162,000 12,000 150,000 120,000 7,200 Interest Expense Notes Payable Ob. Notes Payable Interest Payable Cash Interest Expense Oc Interest Expense Cash Notes Payable 120,000 7,200 12,000 138,000 150,000 d. Cash Notes Payable 150,000 150,000