rayson bank agrees to lend the trust company $97,715 on january 1. trust company signs a $97,715, 10%, 9-month, interest-bearing note. the entry made by trust company on january 1 to record the proceeds and issuance of the note is: select the correct answer. interest expense$7,329 cash$90,386 notes payable$97,715 cash$97,715 notes payable$97,715 cash$105,044 interest expense$7,329 notes payable$97,715 cash$108,709 interest expense$7,329 notes payable$97,715 interest payable$3,665