Taylor Bank lends Guarantee Company $99,431 on January 1. Guarantee Company signs a $99,431, 7%, nine-month note. The entry made by Guarantee Company on January 1 to record the proceeds and issuance of the note is Oa. Cash Notes Payable 99,431 99,431 Ob. Interest Expense 5,220 Cash 94,211 Notes Payable 99,431 Oc. Cash 104,651 Interest Expense 5,220 Notes Payable 99,431 Od. Cash 107,261 Interest Expense 5,220 Notes Payable 99,431 Interest Payable 2,610