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 Interest Expense .............. .. 8,000 Cash. ....... 192,000 OA. Notes Payable. 200,000 Cash 200,000 8,000 Interest Expense........ OB. Notes Payable......... 208,000 Cash 200,000 Notes Payable.. ......... 200,000 OC. Cash 200,000 Interest Expense..... 4,000 Notes Payable.. .. OD. 200,000 . Interest Payable........... 4,000