Travis County Bank Agrees to Lend Brickyard Corporation $200,000 on January

Travis County Bank agrees to lend Brickyard Corporation $200,000 on January 1.Brickyard signs a $200,000,4%,9-month note.Interest is due at maturity on September 30.The company's fiscal year ends June 30 and adjusting entries are recorded at that time only. On January 1,which of the following journal entries will be made by Brickyard to record the issuance of the note?

A) Debit Interest Expense for $6,000,debit Cash $194,000,and credit Notes Payable for $200,000.
B) Debit Cash and credit Notes Payable for $200,000.
C) Debit Cash for $200,000,debit Interest Expense for $6,000,and credit Notes Payable for $206,000.
D) Debit Cash for $200,000,debit Interest Expense for $6,000,credit Notes Payable for $200,000,and credit Interest Payable for $6,000.