54. USA bank agrees to lend the Fred Company $800 on January 1. Fred Company signs a $800. 6% 9-month note. The entry made by Fred Company on January 1 to record the proceeds and issuance of the note would include a

A) Debt to cash for $800

b) Debt to interest Expense for $36

C) Credit to Notes Payable for $836

D) Debt to Cash for $764