90. On September 30, Yang Company signed a HK$150,000, one-year zero-interest-bearing note at First Solvent Bank. Yang's borrowing rate on such obligations is 12% (-89286 present value factor). The September 30 journal entry to record issuance of the note would include: a. a debit to Cash for HK$150,000. b. a debit to Notes Receivable for HK$150,000. c. a credit to Notes Payable for HK$133,929. d. a debit to Interest Expense for HK$16,071