A company borrowed $20,000 on a bank note for ninety days at 12 percent interest. The interest was included in the face of the note. The entry to record this transaction on the company's books would include a A. Debit to Cash for $20,000 B. Debit to Discount on Notes Payable for $600 C. Credit to Notes Payable for $19,400 D. Credit to Discount Interest Expense for $600