Wells Fargo Bank agrees to lend the Block Builders Company $200,000 on January 1. Block Builders Company signs a $200,000, 8%, 6-month note. The entry made by Block Builders Company on January 1 to record the proceeds and issuance of the note is Cash 200,000 Notes Payable... 200,000 . Interest Expense ..... ............ . 8,000 Cash. ....... 192,000 OB Notes Payable... 200,000 Cash 200,000 8,000 Interest Expense. OC. Notes Payable.. 208,000 Cash 200,000 Interest Expense...... 4,000 Notes Payable... 200,000 OD Interest Payable... 4,000