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

	A.	Cash .......................................................................... 200,000 Interest Expense...................................................................... 8,000 Notes Payable................................................................. 208,000
	B.	Interest Expense ...................................................................................... 8,000 Cash. ............................................................................................. 192,000 Notes Payable................................................................. 200,000
	C.	Cash ........................................................................... 200,000 Interest Expense...................................................................... 4,000 Notes Payable................................................................. 200,000 Interest Payable.............................................................. 4,000
	D.	Cash ..................................................... 200,000 Notes Payable................................................................. 200,000